TMI Blog2022 (3) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by this Authority or the Appellate Authority, as the case may be, on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100 of the GST Act in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. In the instant case, the questions on which the applicant seeks advance ruling are not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called the GST Act ), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the earlier, henceforth for the purposes of these proceedings, the expression GST Act would mean the CGST Act and the WBGST Act both. 1.2 The applicant submits that he intends to purchase an independent self-sustained unit of Cosmic Ferro Alloys Limited who being the seller for the instant case, is engaged in manufacturing of ferro alloys and Cold Rolled Formed Sections having its factories ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said CRF unit which includes the employees and their benefit. 1.3 In view of the aforesaid business activities, the applicant has made this application under sub-section (1) of section 97 of the GST Act and the rules made there under raising following questions vide serial number 14 of the application in FORM GST ARA-01: Whether the transaction would amount as supply of goods or suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ather it is found to be in relation to supply being received by him. 1.5 In view of above, this Authority cannot provide a decision to the applicant in the form of an advance ruling and the instant application is, therefore, liable for rejection. The aforesaid observation has been brought to the notice to the authorised advocates of the applicant in terms of provision laid down in sub-section ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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