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TMI Blog2022 (4) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... liable for rejection. The aforesaid observation has been brought to the notice to the authorised representative of the applicant in terms of provision laid down in sub-section (2) of section 98 of the Act ibid who has admitted the same. The application is, rejected in terms of sub-section (2) of section 98 of the GST Act. - Case Number 01 of 2022 Order number 25/WBAAR/2021-22 - - - Dated:- 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 provisions of 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 prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2021 and therefore time of supply is to be considered in the month of August, 2021. 1.3 As per rule 104 of the Central Goods and Services Tax Rules, 2017 and West Bengal Goods and Services Tax rules, 2017, an application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01. The applicant has made this application vide ARN A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the common portal, the first proviso to sub-section (2) of section 98 of the GST Act speaks that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act. 1.7 During the course of hearing, the authorised representative of the applicant submits th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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