https://www.taxtmi.com/caselaws?id=759596 The AAR West Bengal rejected an advance ruling application under GST Act provisions. The applicant filed Form GST ARA-01 selecting clause (b) of section 97(2) but failed to reference any relevant notification during hearings. The authority determined that questions raised by the applicant were not covered under any clauses of section 97(2) of the GST Act. Despite being given reasonable opportunity to address these observations, the applicant could not demonstrate eligibility for advance ruling, resulting in application rejection. en-us Tue, 10 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 23:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759596 The AAR West Bengal rejected an advance ruling application under GST Act provisions. The applicant filed Form GST ARA-01 selecting clause (b) of section 97(2) but failed to reference any relevant notification during hearings. The authority determined that questions raised by the applicant were not covered under any clauses of section 97(2) of the GST Act. Despite being given reasonable opportunity to address these observations, the applicant could not demonstrate eligibility for advance ruling, resulting in application rejection. Case-Laws GST Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759596