https://www.taxtmi.com/caselaws?id=414067 The authority rejected the applicant's request for an advance ruling under the CGST Act, 2017, and the Maharashtra Goods and Services Tax Act, 2017, as the applicant, being a recipient of services, did not qualify to seek an advance ruling since they were not the supplier. The application was deemed non-maintainable based on the provisions of Section 95 of the CGST Act, 2017. The authority did not delve into the merits of the case but solely rejected the application on grounds of non-maintainability. en-us Mon, 25 Oct 2021 00:00:00 +0530 Thu, 27 Mar 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414067 The authority rejected the applicant's request for an advance ruling under the CGST Act, 2017, and the Maharashtra Goods and Services Tax Act, 2017, as the applicant, being a recipient of services, did not qualify to seek an advance ruling since they were not the supplier. The application was deemed non-maintainable based on the provisions of Section 95 of the CGST Act, 2017. The authority did not delve into the merits of the case but solely rejected the application on grounds of non-maintainability. Case-Laws GST Mon, 25 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414067