The Calcutta High Court ruled that anyone who is registered or wants to register for GST can seek advance ruling.
Facts
The appellants filed the writ petition challenging an order passed by the West Bengal Authority for Advance Ruling, Goods and Services Tax, by which the application filed by the appellants for an advance ruling was rejected on the ground the appellants have no locus standi to file such an application. The Single Bench by the order has relegated the appellants to the appellate authority under the Act to agitate the correctness of the order passed by the AAR. Aggrieved by such order, the appellants have preferred the appeal.
Decision
The division bench of the Acting Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya noted that The AAR in the order impugned in the writ petition has made a slight attempt to go into the aspect as to who is the applicant before the AAR seeking an advance ruling and concluded that the appellants being recipients of service is not entitled to maintain an application before the AAR.
The court said that under the provisions of the Central Goods and Services Tax Act, 2017, in Section 95(c) the term 2 “applicant” has been defined to mean any person registered or desirous of obtaining registration under the Act.
It was viewed by the court that the said term has been defined in the most widest possible manner to include any person registered or desirous of obtaining a registration under the Act.
The court observed that the application filed by the appellants would fall under clause (b), Section 97(2) as the appellants seek for a ruling as regards applicability of an exemption notification no.12/2017- CGST (Rate) dated 28th June, 2017.
The bench held that the application filed by the appellants before the AAR has to be decided on merits.
Case title: Anmol Industries Limited & Anr. v/s The West Bengal Authority for Advance Ruling, Goods and Services Tax & Ors.
Citation: M.A.T. 630 of 2023 With I.A. No. CAN 1 of 2023
