The assessee, who was registered for GST, applied for an advance ruling from the Authority of Advance Ruling (AAR) to ascertain if the exemption notification was applicable. The AAR denied the request and came to the conclusion that service recipients lacked the right to continue their request for an advance ruling. After the assessee submitted a writ petition, the learned Single Bench instructed him to appeal to the Appellate Authority of Advance Ruling. The order was contested in an intra-court appeal that was filed.
The Central Goods and Services Tax (CGST) Act of 2017’s Section 95(c) defines “applicant” to include anyone who is registered or seeking registration, according to the High Court. Since the assessee in the present case was registered under the Act, the aforementioned requirement was satisfied.
Additionally, the CGST Act, 2017’s Section 97 outlines the steps for submitting an application for an advance ruling, and the issue for the judgement must fall under section 97(2). In the present instance, the assessee asked the court to rule on whether section 97(2)(b) of the Act’s exemption notification applied. The matter was remanded after the Court determined that the assessee was qualified to submit a request for an advance judgement.
