https://www.taxtmi.com/caselaws?id=449906 The WB Authority for Advance Ruling rejected an application for advance ruling due to the applicant's failure to specify questions in FORM GST ARA-01 as required by the GST Act. Despite opportunity to clarify during personal hearing, the applicant did not address the procedural deficiency, resulting in automatic application dismissal under Section 97(2) and Section 100(1) of the GST Act. en-us Tue, 30 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449906 The WB Authority for Advance Ruling rejected an application for advance ruling due to the applicant's failure to specify questions in FORM GST ARA-01 as required by the GST Act. Despite opportunity to clarify during personal hearing, the applicant did not address the procedural deficiency, resulting in automatic application dismissal under Section 97(2) and Section 100(1) of the GST Act. Case-Laws GST Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449906