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TMI Blog2025 (3) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has filed this application under sub section (1) of section 97 of the GST Act and the rules made there under seeking an advance ruling as to whether the supply of processed sea food (frozen) like prawn and fish to industrial or institutional customers in 'industrial pack-not for retail sale' is taxable or exempted. 1.5 As per sub-section (2) of section 97 of the GST Act, the question on which the advance ruling is sought under this Act, shall be in respect of, - (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing on 14.01.2025 and 18.02.2025 respectively which have duly been communicated to the applicant. However, the applicant has neither appeared on any of the appointed dates nor has filed any petition seeking further time. No reason for non-appearance, whatsoever, has also been shown by the applicant. We are therefore of the view that the applicant is not interested to appear before this authority and to produce relevant documents in support of her submission made in the application in FORM GST ARA-01 to obtain an advance ruling. 1.9 As a result, we proceed to dispose of the application ex parte. We are satisfied that the applicant has been provided sufficient opportunities of being heard. The officer concerned from the revenue, relying ..... X X X X Extracts X X X X X X X X Extracts X X X X
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