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Anmol Industries Limited & Anr. vs. The West Bengal Authority for Advance Ruling, Goods and Services Tax & Ors.
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Ankit Kanodia
Megha Agarwal
Abhijat Das
Res. Counsel
T. M. Siddique
Debashis Ghosh
Varun Kothari

Petitioner / Applicant

Anmol Industries Limited & Anr.
Respondent The West Bengal Authority for Advance Ruling, Goods and Services Tax & Ors.
Court Calcutta High Court
State

West Bengal

Date Apr 21, 2023
Order No.

M.A.T. 630 of 2023

Citation

2023(4) TAXREPLY 7319
Original Order
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ORDER

1. This intra-Court appeal filed by the writ petitioners is directed against the order dated 5th April, 2023 in W.P.A. 6251 of 2023. The appellants filed the writ petition challenging an order passed by the West Bengal Authority for Advance Ruling, Goods and Services Tax (for short, “AAR”) dated 9th February, 2023, 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 learned Single Bench by the impugned 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 present appeal. 2. We have heard Mr. Ankit Kanodia, learned advocate for the appellants and Mr. T. M. Siddique, learned Government counsel representing the State. 3. The AAR in the order impugned in the writ petition has made a slight attempt to go into the asp....

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