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TMI Blog2024 (2) TMI 1057X X X X Extracts X X X X X X X X Extracts X X X X ..... ound to be a statement on Auditors‟ comments on Emphasis of Matter in Independent Auditors‟ Report for Financial Year 2021-2022 and Management Reply against the comment thereto - Scope of Advance Ruling - HELD THAT:- In terms of clause (a) of section 95 of the GST Act, an advance ruling means a decision provided by this authority or the appellate authority, as the case may be, on mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3; Report for Financial Year 2021-2022 and Management Reply against the comment thereto. There cannot be any reason to admit the application. The application, therefore, is rejected. - DR TANISHA DUTTA, AND JOYJIT BANIK, MEMBER Present for Applicant Mr. Sri Somnath Dey, Authorized Representative Preamble A person within the ambit of Section 100 (1) of the Central Goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds 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 provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation in FORM GST ARA-01. The applicant has enclosed an annexure with the application. The applicant, even in the said document so annexed, has not stated any questions on which the advance ruling is sought. The said document is found to be a statement on Auditors‟ comments on Emphasis of Matter in Independent Auditors‟ Report for Financial Year 2021-2022 and Management Reply against ..... X X X X Extracts X X X X X X X X Extracts X X X X
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