9911796707
TMI Blog2018 (11) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... business during Deepawali season, on 09.11.2017 dealer had deposited CGST of Rs. 81,000/- and SGST of Rs. 81,000/- vide CPIN 17113200012674. But he could not complete registration process due to GSTN related issues. Hence filed application for advance ruling for getting refund of deposited amount. There was no representation on the date of hearing. As per Sub-Section (2) of Section 97 of GST Law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... complete registration as Casual Taxable Person due to GSTN Portal problems. It is not a matter coming under the scope of Section 97 of GST Laws. In view of the observations stated above, the following rulings are issued: The issues relating to refund of tax paid and failure to complete the registration as Casual Taxable Person due to GSTN Portal problems is not a matter coming under the purview ..... X X X X Extracts X X X X X X X X Extracts X X X X
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