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TMI Blog2019 (1) TMI 1849X X X X Extracts X X X X X X X X Extracts X X X X ..... GOODS AND SERVICES TAX ACT. 2017 AND SUB-SECTION (2) OF SECTION 98 OF THE HARYANA GOODS AND SERVICES TAX ACT 2017 M/s. Woven Fabric & Bags Manufacturers Association [hereinafter referred to as the "Association"] having registered address at Bag Poly Industries, Near Unity Mall, G. T. Road, Panipat, Haryana -132103 has submitted an application in Form GST ARA-01 to the Haryana Authority for advan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the objectives to safeguard and protect interest of all units situated in Bagpoly Industries, Near Unity Mall, G. T. Road, Panipat and to solve the problems faced by the members of the society in running the units by representing before various departments of the Government. As per clause (c) of section 95 of the CGST/HGST Act, 2017, an "applicant" means any person registered or desirous of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (c) of section 95 of the CGST/HGST Act, 2017, it cannot seek advance ruling under section 97. Further, an opportunity of being heard has also been provided to the association on 24.12.2018 as required under second proviso to section 98(2), but since neither the applicant nor any authorized agent has appeared before the authority, the application can not be entertained. In view of the foregoing, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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