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CHAMBAL FERTILISERS AND CHEMICALS LIMITED vs. UNION OF INDIA
(Rajasthan High Court)

Hon'ble Judges:

NARENDRA SINGH DHADDHA
MOHAMMAD RAFIQ
Pet. Counsel
Sanjay Jhanwar
Res. Counsel
Na

Petitioner / Applicant

CHAMBAL FERTILISERS AND CHEMICALS LIMITED
Respondent UNION OF INDIA
Court Rajasthan High Court
State

Rajasthan

Date May 3, 2019
Order No.

D.B. Civil Writ Petition No. 7091/2019

Citation

2019(5) TAXREPLY 2106
Original Order
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ORDER

ORDER The petitioner has challenged the constitutional validity of Section 96(2) of the Rajasthan Goods and Service Tax Act, 2017 (for short, ‘the RGST Act’) and Section 96 of the Central Goods and Services Tax Act, 2017 (for short, ‘the CGST Act’) to the extent they prescribe for constitution of the Authority for Advance Ruling (for short, ‘AAR’) consisting of members from amongst the officers of Central tax and the officers of State tax, and Rule 103 of the CGST Rules and Rule 103 of the RGST Rules, and prayed for declaring the same as arbitrary and unconstitutional. The petitioner has further prayed to declare the provisions of Section 99 of the CGST Act and Section 99 of the RGST Act to the extent they prescribe for constitution of the Appellate Authority for Advance Ruling (for short, ‘the AAAR’), which consists of Chief Commissioner of Central Tax and Commissioner of State Tax, as its members, as arbitrary and unconstitutiona....

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