Since November, 2020, the Advance Ruling Authority has not been conducting the hearings, we make a request to the Hon’ble Lieutenant Governor to take up the matter on priority basis and process the nomination received from the CBIC at the earliest.
Section 98 of the CGST Act, 2017— Advance Ruling Authority -- The petitioner filed an application for advance ruling before the Authority on 15th June, 2018, but the same has not been decided till date. The petitioner counsel submitted that as per section 98(6) of the Act the application is to be decided within a period of ninety days from the receipt of the application. The respondent counsel submitted that Advance Ruling Authority of Delhi is presenting not functioning as the quorum of two members is not complete.
Held that:-The Hon’ble Court directed that as and when the quorum of Advance Ruling Authority is complete and functioning, the application of the Petitioner be decided expeditiously and preferably within a period of four weeks from the date of completion of the quorum.