Section 96 of the CGST Act, 2017— Constitution of the Advance Ruling Authority – The petitioner challenged the constitutional validity of Section 96 of the Act to the extent they prescribe for constitution of the Authority for Advance Ruling consisting of members from amongst the officers of Central tax and the officers of State tax, and Rule 103 of the CGST Rules and prayed for declaring the same as arbitrary and unconstitutional. The petitioner has placed reliance on an order dated 03.05.2019 passed by this Court in the case of Chambal Fertilisers and Chemicals Limited Vs. Union of India- D.B.Civil Writ Petition No.7091/2019 wherein similar challenge to the constitutional validity of Section 96 of the Act has been raised and while issuing notice by this Court, it is directed that no coercive steps shall be taken against the petitioner. The respondent submitted that no copy of the writ petition has been served on him.
Held that:- The Hon’ble High Court issued notice to respondent returnable on 08.06.2020. — JVS Foods Private Limited Vs. Union Of India  24 TAXLOK.COM 015 (Rajasthan)