M/S GIRI TRANSPORT COMPANY VS THE APPELLATE AUTHORITY FOR ADVANCE RULING
- Court
- Rajasthan High Court
- Bench
- Jodhpur
- Date
- 20 May 2026
- Citation / case number
- CW / 13071 / 2024
Summary
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.
Details are as published by the court or dataset. Read the court's copy before relying on or citing this judgment.