9911796707
TMI Blog2023 (1) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 (1) of the Central Goods and Services 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 comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions in the WBGST Act. Further to 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, being an unregistered person under the GST Act, has filed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r cent. or more fly ash content" has been omitted from the description vide the aforesaid notification dated 13.07.2022 and thus the entry at serial number 176B, on and from 18.07.2022, reads as follows: 'Fly ash bricks, fly ash aggregate, fly ash blocks'. 1.4 In course of personal hearing, the applicant has been apprised of the fact that the question raised by him is to determine the rate of ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount deposited under CGST Act, 2017 has also not been debited by the applicant. 1.6 Thus it appears that the applicant has filed this application without the payment of requisite fees and the instant application is, therefore, found liable to be rejected. Accordingly the applicant has been communicated and asked to furnish a written submission by 02/11/2022 through e-mail. However, no clarificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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