https://www.taxtmi.com/caselaws?id=293272 The Authority rejected the advance ruling application by M/s. Woven Fabric & Bags Manufacturers Association under the CGST/HGST Act, 2017. The Association, not directly engaged in the business but representing members, did not qualify as an eligible applicant. Despite the opportunity for a hearing, the Association's non-appearance led to the application's rejection. The decision emphasized the necessity for applicants to meet the statutory criteria, requiring direct involvement in relevant business activities to seek advance rulings under the Act. en-us Tue, 08 Jan 2019 00:00:00 +0530 Wed, 05 Mar 2025 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293272 The Authority rejected the advance ruling application by M/s. Woven Fabric & Bags Manufacturers Association under the CGST/HGST Act, 2017. The Association, not directly engaged in the business but representing members, did not qualify as an eligible applicant. Despite the opportunity for a hearing, the Association's non-appearance led to the application's rejection. The decision emphasized the necessity for applicants to meet the statutory criteria, requiring direct involvement in relevant business activities to seek advance rulings under the Act. Case-Laws GST Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293272