Section 97 of the CGST Act, 2017 –Authority for Advance Ruling  -–- The petitioner challenged the impugned order dated 9th February, 2023, passed by Authority for Advance Ruling, on the ground that the petitioner’s application has been rejected inter alia, on the ground of its locus standi. The court observed that the impugned order is an appealable order before the appellate authority under Section 100 and in view of the availability of alternative remedy, they are not inclined to entertain this writ petition.

Held that:- The Hon’ble High Court granted liberty to the petitioner to file the appeal against the aforesaid impugned order before the appellate authority in accordance with law, within 30 days and if such appeal is filed, the same shall be considered on merit without raising the issue of limitation.