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HomeGST90-Day Limit for AAAR Orders is Directory, Not Mandatory: Rajasthan High Court...

90-Day Limit for AAAR Orders is Directory, Not Mandatory: Rajasthan High Court Refuses to Interfere in GST Advance Ruling Appeal 

GST

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By Mariya Paliwala
Rajasthan HC

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The Rajasthan High Court has held that the statutory 90-day period prescribed for disposal of appeals by the Appellate Authority for Advance Ruling (AAAR) is directory in nature and not mandatory, and cannot automatically extinguish the right of appeal.  A Division Bench comprising Justice Arun Monga and Justice Sunil Beniwal has dismissed a writ petition…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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