2020 (2) TMI 1296

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... unctionality of advance ruling is now available on GST portal wherein the normal tax payer after choosing both CGST and SGST Acts can pay the specified fee under the respective heads and similarly an OIDAR tax payer registered under IGST Act will pay the specified fee of ₹ 5,000/- under IGST as fee for application for advance ruling. HELD THAT:- List on 16.03.2020. - W.P.(C) 12352/2019 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ich was the tax in respect of month of May, 2019, and was paid in June, 2019, has not yet been debited and stands in the cash ledger of the Petitioner. The Respondents should therefore proceed to debit the amount without prejudice to its rights and contentions. The Petitioner may move an application for that purpose before the GSTN i.e. Respondent No. 4 who shall pass the requisite orders. Mr. Ban .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X