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2022 (8) TMI 392 - HC - GSTQuorum of the Authority for Advance Ruling, Goods and Services Tax (GST), Delhi, nor complete - principal grievance of the petitioner is that its application dated 17.01.2019 has not been decided up - HELD THAT - The Government of National Capital Territory of Delhi (GNCTD) had to be arrayed as a party - The Lieutenant Governor, GNCTD is arrayed as a party - Issue notice.
Issues: Delay in decision-making by the Authority for Advance Ruling, Goods and Services Tax (GST) due to incomplete quorum.
In the judgment, the petitioner's principal grievance is the delay in deciding its application dated 17.01.2019 by the Authority for Advance Ruling, GST, Delhi, because the quorum is incomplete. The petitioner's counsel referred to a previous order in a similar case, emphasizing the need for expeditious decision-making once the quorum is complete. The Government of National Capital Territory of Delhi (GNCTD) is directed to be added as a party in the case. The petitioner is instructed to file an amended memo of parties within five days, and notice is issued to all relevant parties, including the Lieutenant Governor, GNCTD. The respondent representing the Union of India is asked to clarify their role in the constitution of the Authority for Advance Ruling GST, Delhi. The matter is listed for further proceedings on 26.08.2022, and the Registry is directed to upload the previous order for the record. This judgment addresses the issue of delays in decision-making by the Authority for Advance Ruling, GST, Delhi, due to an incomplete quorum. The court emphasizes the importance of expeditious decision-making once the quorum is complete, as seen in a previous order cited by the petitioner's counsel. The addition of the GNCTD as a party indicates a broader scope of involvement in addressing the delays. The court's directions for filing an amended memo of parties and issuing notices to all relevant parties demonstrate a procedural step towards resolving the delay issue effectively. The court's focus on clarifying the role of the Union of India in the constitution of the Authority for Advance Ruling GST, Delhi, further highlights the need for accountability and efficient functioning in decision-making processes. Overall, the judgment aims to streamline the decision-making process and ensure timely resolution of applications before the Authority for Advance Ruling, GST, Delhi.
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