TMI Blog2023 (9) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - TANISHA DUTTA, AND JOYJIT BANIK, MEMBER Present for Applicant : None Preamble A person within the ambit of Section 100 (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of clause (c) of sub-section (1) of section 18 of the GST Act read with sub-rule (1) of rule 40 of the Central Goods and Services Tax Rules, 2017 (the CGST Rules, for short) and the West Bengal Goods and Services Tax Rules, 2017 (the WBGST Rules, for short), where any registered person ceases to pay tax under section 10, he shall be entitled to take credit of input tax in respect of inputs held in stock, inputs contained in semi-finished or finished goods held in stock and on capital goods on the day immediately preceding the date from which he becomes liable to pay tax under section 9 and to avail such credit of input tax, the registered person shall make a declaration, electronically, on the common portal in FORM GST ITC-01 within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. 1.8 The questions on which advance ruling is sought by the applicant are found not to be covered under any of the aforesaid clauses. 1.9 The applicant was initially asked to appear on 04.05.2023. But none appeared on the appointed date nor was any communication made from the end of the applicant. Thereafter, the applicant has been allowed two more opportunities, one of which is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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