M/s PERNOD RICARD PVT. LTD. v. AUTHORITY FOR ADVANCE RULING GST

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Rajiv Sahai Endlaw, Justice & Sanjeev Narula, Justice

M/s PERNOD RICARD PVT. LTD.

AUTHORITY FOR ADVANCE RULING GST

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 98

Decision : In favour of assessee

Advance Ruling application – The petitioner sought relief from the court due to delays – by the Advance Ruling Authority in deciding their application, – which had been pending for over 2.5 years. – The petitioner argued that this delay was harming their ability to start their business, – as the authority had not ruled on their application despite multiple requests. – The Respondent explained that the Authority’s quorum was incomplete because one member’s nomination was still pending. – The court decided that the petitioner’s application should be addressed as soon as the Authority’s quorum is complete. – The court also requested the Lieutenant Governor to expedite the nomination process. – The registry is directed to communicate the court’s decision to the relevant authorities. Ref. 1. Section 98 of The CGST Act, 2017

Represented by:

Counsel for the Petitioner: Puneet Agarwal, Advocate.

M/s PERNOD RICARD PVT. LTD. v. AUTHORITY FOR ADVANCE RULING GST

M/s PERNOD RICARD PVT. LTD. v. AUTHORITY FOR ADVANCE RULING GST

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