Calcutta HC admits PIL over constitution of AAR/AAAR, seeks UOI’s response by Jan 22

Calcutta HC admits and issues notice in Public Interest Litigation (PIL) filed by Petitioner, a Chartered Accountant, assailing constitution of West Bengal Authority for Advance Ruling (AAR)/Appellate Authority for Advance Ruling (AAAR) constituted under the CGST/WBGST Act; Petitioner advocates that entire constitution of AAR/AAAR as stipulated in section 96 and 99, is “coram non judice” due to absence of judicial member and thus, legal proceedings before such Author...