M/S GIRI TRANSPORT COMPANY VS THE APPELLATE AUTHORITY FOR ADVANCE RULING
- न्यायालय
- Rajasthan High Court
- पीठ
- Jodhpur
- तारीख
- 20 मई 2026
- उद्धरण / मामला संख्या
- CW / 13071 / 2024
सार
The petitioner sought quashing of the order rejecting preliminary objections to departmental appeals against the Advance Ruling. HELD- The 90-day period under Section 101(2) is directory; expiry does not extinguish a valid appeal. Appeals were within permissible limitation, both CGST and SGST officers had statutory appellate rights, and manual filing was valid. No natural-justice violation or estoppel arose. Writ petition dismissed.
विवरण न्यायालय या डेटासेट के प्रकाशन के अनुसार है। इस फ़ैसले पर भरोसा करने या उद्धृत करने से पहले न्यायालय की प्रति पढ़ें।