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Judgment
Heard learned counsel for the parties.
The only grievance of the petitioner is that the Advance Ruling Authority constituted under Section 97 (1) of CGST Act, 2017 and corresponding JGST Act, 2017 have not decided the application for Advance Ruling dated 21.06.2021 bearing ARN No. AD200621000661Y, though it is pending for about one year and nine months.
On the previous date learned counsel for the respondent-State and CGST were asked to seek instruction. On instructions learned counsel for both the respondents submit that the Advance Ruling authority has been duly notified by designation comprising the Additional Commissioner (Administration) Ranchi Division, Ranchi and Additional/Joint Commissioner (Technical) CGST2 CX Ranchi. He submits that the authority has started functioning. Both the learned counsel for the respondent submit that the application of the petitioner is likely to be decided within a period of two months.
Learned counsel for the petitioner submits that the writ application may be disposed of with a direction upon the Advance Ruling Authority to decide the application expeditiously, if possible in a shorter time.
Having regard to the statement made by learned counsel for the State and CGST, since the application for Advance Ruling is pending before the authority now constituted by designation, it is desirable that the application be disposed of as expeditiously as possible after giving opportunity of hearing to the petitioner preferably within a period of 8 weeks.
The instant writ application stands disposed of.