Section 97 of the CGST Act, 2017 –Authority for Advance Ruling  -–- The intra-Court appeal is directed against the order dated 5th April, 2023, whereby the learned Single Bench has relegated the appellants to the appellate authority under the Act. The petitioner had challenged the impugned order dated 9th February, 2023, passed by AAR, on the ground that the petitioner’s application has been rejected inter alia, on the ground of its locus standi. The court observed that it is well within the jurisdiction of the AAR to consider the application on merits rather than rejecting the same on the ground of lack of locus standi. The appellants clearly fall within the definition of “applicant” as defined under Section 95(c) of the Act.

Held that:- The Hon’ble High Court set aside the order and the order passed by the AAR dated 9th February, 2023 and remanded the matter back to the Authority for Advance Ruling to decide the application on merits and in accordance with law.