9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (2) TMI 820 - HC - GSTFunctioning of Advance Ruling Authority - quorum of two members not complete - HELD THAT - It is considered appropriate to dispose of the present petition by directing that as and when the quorum of Advance Ruling Authority is complete and functioning, the application of the Petitioner be decided expeditiously, and preferably within a period of four weeks from the date of completion of the quorum - Also having regard to the fact that since November, 2020, the Advance Ruling Authority has not been conducting the hearings, we make a request to the Hon ble Lieutenant Governor to take up the matter on priority basis and process the nomination received from the CBIC at the earliest. The registry is directed to transmit a copy of this order to the Office of the Hon ble Lt. Governor of Delhi. Additionally, Mr. Farasat shall also communicate the order.
Issues: Delay in deciding application for advance ruling by the Authority.
Analysis: The petitioner had filed an application for advance ruling before the Authority seeking clarification on its proposed business. The petitioner expressed grievance over the Authority's failure to decide the application within the stipulated period of ninety days as per section 98(6) of the CGST Act. Despite repeated requests and reminders, the Authority did not pass any final order on the application, causing a delay of more than 2 ½ years. This delay has prejudiced the petitioner and hindered the commencement of the proposed business involving red and white de-alcoholised wines. Analysis: The respondent, represented by the learned Additional Standing Counsel, acknowledged that the Advance Ruling Authority of Delhi was not functioning due to the incomplete quorum of two members. While one member had been nominated by the Government of NCT, the nomination by the CBIC was pending, awaiting notification. In light of these circumstances, the Court directed that once the quorum of the Advance Ruling Authority is complete and operational, the petitioner's application should be decided expeditiously, preferably within four weeks from the date of quorum completion. The Court also urged the Hon'ble Lieutenant Governor to prioritize the processing of the nomination from the CBIC to ensure the Authority's functionality. Additionally, the registry was instructed to send a copy of the order to the Office of the Hon'ble Lt. Governor of Delhi, and the respondent's counsel was tasked with communicating the order effectively.
|
