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2023 (9) TMI 123 - AUTHORITY FOR ADVANCE RULING, WEST BENGALScope of Advance Ruling application - Condonation of delay in filing ITC – 01 - availment of ITC of the closing stock lying on 27th July, 2022 - HELD THAT:- Neither the applicant nor his authorised representative could manage to appear on any of the appointed dates - the applicant has been allowed sufficient opportunities of being heard. Based on the facts that the questions on which advance ruling is sought by the applicant are not covered under any of the clauses under sub-section (2) of section 97 of the GST Act and the application has been filed without making payment of requisite fee referred to in sub-section (1) of section 97 of the GST Act read with sub-rule (1) of rule 104 of the Central Goods and Services Tax Rules, 2017 and the West Bengal Goods and Services Tax Rules, 2017, there may not be any reason to accept the application made by the applicant for pronouncement of ruling. Application rejected.
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