2023 (5) TMI 231 - HC - GST

Locus standi to file application - petitioner s application before the advance ruling authority has been rejected inter alia, on the ground of its locus standi - appealable order - HELD THAT - The impugned order is an appealable order before the appellate authority for Advance Ruling under Section 100 of the WBGST Act, 2017 and in view of the availability of alternative remedy, this writ petition is not entertained and any relief cannot be granted to the petitioner except granting liberty to the petitioner to file the appeal against the aforesaid impugned order before the appellate authority in accordance with law, within 30 days from date and if such appeal is filed before the appellate authority, the same shall be considered on merit without raising the issue of limitation. Petition disposed off.

Summary

The Calcutta High Court dismissed the writ petition challenging the order of the West Bengal Authority for Advance Ruling on grounds of locus standi. The petitioner was granted liberty to file an appeal before the appellate authority within 30 days. Case citation: 2023 (5) TMI 231 - CALCUTTA HIGH COURT.