2022 (3) TMI 1362

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..... of obtaining registration under this Act. And Section 95(a) enumerates that a Advance Ruling needs decision for providing in relation to supply of goods or services undertaken or proposed to be undertaken by the applicant - In the present case, the person applying for Advance Ruling does not qualify under Section 95(c) to be an applicant and also he is not making or proposing to make any supplies .....

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..... xcept for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression GST Act would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applica .....

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..... s, when it is immovable property? 4. It is settled law that no tax shall be levied or collected except by authority of law as per Article 265 of the Constitution of India. 6. Personal Hearing: The Authorized representatives of the applicant Sri Jeelani Basha, Advocate Accountant attended the personal hearing held on 24.03.2022. The authorized representatives reiterated their averments i .....

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