SANJEEV SHARMA Vs. UNION OF INDIA

JUDGEMENT

(1.) The court has been shown the e-mail dated 15th September 2017 written to the Additional Commissioner (Policy) of GNCT of Delhi by Mr. Kamleshwer Prasad Verma, Vice President-Services of the Goods and Services Tax Network ('GSTN')/Respondent No. 5 where the queries raised by the former by a letter dated 11th September 2017 addressed to the GSTN have been answered as under: <IMG>JUDGEMENT_76_LAWS(DLH)9_2017.jpg</IMG>

(2.) What is clear from the above response is that the web portal for uploading an application seeking an advance ruling is not going to be ready till 15th January 2018. As an alternative, the GSTN has decided to accept all such applications, including applications from 'unregistered persons', manually with the facility to deposit the prescribed fees through the GST Portal.

(3.) However, it is not clear under what authority of law, the GSTN has decided to postpone the availability of this alternative system of filing the applications seeking advance ruling manually till 20th October 2017 when the provisions of law are already in force. Neither the counsel for GNCTD nor the counsel for the Union of India UOI is able to provide an answer.