2024 (2) TMI 1057

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..... tive 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 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 Ac .....

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..... n reference to the corresponding similar provisions 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 In terms of clause (a) of section 95 of the GST Act, an advance ruling means a decision provided by this authority or the appellate authority, as the case may be, on matter .....

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..... ; Report for Financial Year 2021-2022 and Management Reply against the comment thereto." 1.4 The aforesaid fact was brought to the notice of the authorised representative of the applicant in course of personal hearing which has not been refuted. 1.5 In the light of above, we are of the view that there cannot be any reason to admit the application. The application, therefore, is rejected.
Cas .....

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