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2018 (11) TMI 277
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....business during Deepawali season, on 09.11.2017 dealer had deposited CGST of Rs. 81,000/- and SGST of Rs. 81,000/- vide CPIN 17113200012674. But he could not complete registration process due to GSTN related issues. Hence filed application for advance ruling for getting refund of deposited amount. There was no representation on the date of hearing. As per Sub-Section (2) of Section 97 of GST Laws....
TaxTMI
TaxTMI