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PERNOD RICARD PVT. LTD. vs. AUTHORITY FOR ADVANCE RULING GST
(Delhi High Court)

Hon'ble Judges:

RAJIV SAHAI ENDLAW
SANJEEV NARULA

Pet. Counsel

Puneet Agarwal

Res. Counsel

Shadan Farasat

Hafsa Khan

Petitioner / Applicant	PERNOD RICARD PVT. LTD.
Respondent	AUTHORITY FOR ADVANCE RULING GST
Court	Delhi High Court
State	Delhi
Date	Feb 16, 2021
Order No.	W.P.(C) 2064/2021
Citation	2021(2) TAXREPLY 3900
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Section 98

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ORDER
CM APPL.6049/2021 (for exemption) 1. Exemption allowed, subject to just exceptions. 2. The application stands disposed of. W.P.(C) 2064/2021 & CM APPL Nos. 6048/2021 (for interim relief) 3. The Petitioner had filed an application for advance ruling before the Authority on 15th June, 2018, seeking ruling on questions raised in respect of its proposed business. It is aggrieved that the Advance Ruling Authority has not decided its application dated 15th June, 2018 till date. Mr. Puneet Agarwal refers to section 98(6) of the CGST Act and submits that under the statute, the application is to be decided within a period of ninety days from the receipt of the application, however, despite lapse of a substantial period of time, no orders have been passed. He submits that the Petitioner has made several requests to the Authority to adjudicate the matter at the earliest, but nothing has happened and the application is still pending and no final order has been passed. He sub....