TMI Blog2019 (3) TMI 1564X X X X Extracts X X X X X X X X Extracts X X X X ..... receipt of application. It was submitted that, in this case, the application was made on 07.10.2017 whereas, the impugned order has been passed on 22.02.2019. It was submitted that in the interregnum, between the date of application and between the date of advance ruling by the authority, various other authorities have decided the issue in favor of the applicant therein by holding that the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Central Goods and Service Tax Act, 2017 provides that the authority shall pronounce its advance ruling in writing within 90 days from the date of receipt of application. It was submitted that, in this case, the application was made on 07.10.2017 whereas, the impugned order has been passed on 22.02.2019. It was further submitted that the matter was heard by a single Member whereas, the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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