Authority for Advance Ruling ---- The petitioner submitted that its application dated 17.01.2019 has not been decided up until now as the quorum of the Authority for Advance Ruling, GST, Delhi, is not complete. The court observed that perusal of paragraph 4 of the order shows that the Government of National Capital Territory of Delhi (GNCTD) had to be arrayed as a party.
Held that:- The Hon’ble Court issued notice and listed the matter on 26.08.2022.