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2024 (5) TMI 876 - AAR - GSTMaintainability of advance ruling application - Scope of Advance Ruling - HELD THAT - 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 matters or any 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. An application for obtaining an advance ruling is to be made on the common portal in FORM GST ARA-01. However, in the instant case, no question is found to have been raised by the applicant against the specified column of the application in FORM GST ARA-01. The applicant has enclosed an annexure with the application. The applicant, even in the said document so annexed, has not stated any questions on which the advance ruling is sought. The said document is found to be a statement on Auditors‟ comments on Emphasis of Matter in Independent Auditors‟ Report for Financial Year 2021-2022 and Management Reply against the comment thereto. There cannot be any reason to admit the application. The application, therefore, is rejected.
Issues involved: Application for advance ruling lacking specified questions.
Summary: The Authority for Advance Ruling, West Bengal clarified that the Central Goods and Services Tax Act, 2017 (CGST Act) and the West Bengal Goods and Services Tax Act, 2017 (WBGST Act) have similar provisions unless specifically mentioned. An advance ruling, as per section 95 of the GST Act, pertains to decisions on matters specified in section 97 or section 100 of the GST Act. The application for advance ruling must be made on the common portal in FORM GST ARA-01. In this case, the applicant failed to raise any questions in the application or the annexure provided, which contained comments on auditors' reports. This fact was acknowledged during a personal hearing and not refuted. Consequently, the application was rejected as there was no basis for admission due to the absence of specified questions.
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