9911796707
TMI Blog2023 (9) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (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 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 provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be extended by the Commissioner by a notification in this behalf. 1.4 The applicant has submitted that FORM GST ITC-01 could not be filed due to software and bulk items which were there in stock and proper accounting of the same. 1.5 The applicant has filed this application under sub-section (1) of section 97 of the GST Act and the rules made there under raising following questions vide serial number 14 of the application in FORM GST ARA-01: (a) How to condone the delay in filing ITC - 01? (b) Whether the delay in filing ITC -01 be condoned? (c) How to avail the ITC of the closing stock lying on 27th July, 2022? 1.6 An applicant desirous of obtaining an advance ruling is required to file an application on the common portal in F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorised representative could manage to appear on any of the appointed dates. We are, therefore, of the opinion that the applicant has been allowed sufficient opportunities of being heard. 1.10 Now we proceed to dispose of the application considering the facts of the case, questions raised by the applicant and non-payment of requisite fee. Based on the facts stated earlier that the questions on which advance ruling is sought by the applicant are not covered under any of the clauses under sub-section (2) of section 97 of the GST Act and the application has been filed without making payment of requisite fee referred to in sub-section (1) of section 97 of the GST Act read with sub-rule (1) of rule 104 of the Central Goods and Services Tax R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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