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INDIAN INSTITUTE OF CORPORATE AFFAIRS vs. DELHI APPELLATE AUTHORITY FOR ADVANCE RULING & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Abhishek Kumar
Luv Kumar
Res. Counsel
Rajeev Aggarwal
Shilpa Singh
Manbhar Mittal

Petitioner / Applicant

INDIAN INSTITUTE OF CORPORATE AFFAIRS
Respondent DELHI APPELLATE AUTHORITY FOR ADVANCE RULING & OTHERS
Court Delhi High Court
State

Delhi

Date Apr 13, 2023
Order No.

W.P.(C) 14843/2022, CM APPL. 45654/2022, CM APPL. 3198/2023 & CM APPL. 3199/2023

Citation

2023(4) TAXREPLY 7291
Original Order
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ORDER

VIBHU BAKHRU, J. (Oral) 1. The petitioner has filed the present petition impugning an order dated 23.05.2022, passed by the Delhi Appellate Authority for Advance Ruling (Appellate Authority), whereby the petitioner’s appeal against an order dated 28.06.2019 (hereafter ‘the impugned order’), passed by the Delhi Authority for Advance Ruling was rejected. The Appellate Authority had declined to entertain the petitioner’s appeal on the ground that it was barred by limitation. 2. Section 100 of the Central Goods and Services Tax Act, 2017 (hereafter ‘the Act’) contains a provision for appeal to the Appellate Authority. The said section is set out below: “100. Appeal to Appellate Authority (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to the Appellate Authority. (2) Every appeal under this section shall be filed wi....

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