Shanti Prime Publication Pvt. Ltd.
Section 98 of the CGST Act, 2017— Advance Ruling Authority- Classification – The petitioner submitted that subsection (6) of section 98 of the Act 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 submitted that in between the date of application and between the date of advance ruling by the authority, various other authorities have decided the issue in favour of the applicant therein by holding that the goods would be classified as ‘Papad’ in classification no.1905 90 40. The petitioner submitted that though alternative remedy of appeal has been provided under section 100 of the Act, the appellate authority has not been appointed yet.
Held that:- The Hon’ble High Court issued Notice on 24.04.2019. — Sonal Products Through Proprietor Chandumal Satvamal Khanwani Vs. State of Gujarat  10 TAXLOK.COM 048 (Gujarat)