Giri Transport Company Vs Appellate Authority For Advance Ruling
Date: May 19, 2026
Subject Matter
Advance Ruling Appellate Authority Can Condon Delay and Proceed with Departmental Appeals
Summary
The High Court dismissed the writ petition, upholding the Appellate Authority for Advance Ruling's (AAAR) decision to overrule preliminary objections and hear the departmental appeals on merits. The Court held that statutory timelines for disposing o…
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT 1. Impugned herein is an order dated 01.07.2024 passed by the Chief Commissioner (SGST), Jaipur, whereby the preliminary objections raised by the petitioner on the pending appeal filed by the Department against the Advance Ruling dated 16.06.2022 were overruled. The pending appeal was thus directed to be heard on merits. FACTS 2. In order to…