2019 (11) TMI 1329

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....icant is a registered person engaged in manufacture of Homeopathic formulations at Parwanoo, Himachal Pradesh RECORDS OF PERSONAL HEARING - 2nd PROVISOS TO SECTION 98(2) OF CGST/HPGST ACT 2017 Opportunity for personal hearing was granted to the applicant on 25-09-2019 & 15.11.2019 which was attended by Sh. Abhinav Sharma, Asstt. Factory Manager, Sh. Chetan Kumar Aggarwal, C.A and Sh. Narotta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is not the supplier of the same. The representatives subsequently submitted that the applicant proposes to enter into the business of manufacture of ENA in future; therefore a ruling will be of help to him. The representatives were asked to submit documents to support their contention that the applicant seeks to enter into the business of supply of ENA. It is reasonable to expect that there is som....