“The appellants clearly fall within the definition of “applicant” as defined under Section 95(c) of the (GST) Act, therefore, we are of the view that the application filed by the appellants before the AAR has to be decided on merits,” a division bench of the High Court comprising Acting Chief Justice TS Sivagnanam and Justice Hiranmay Bhattacharyya said in an order pronounced on April 21.
Source: a2ztaxcorp.com
