2019 (1) TMI 1849

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....ION (2) OF SECTION 98 OF THE CENTRAL GOODS AND SERVICES TAX ACT. 2017 AND SUB-SECTION (2) OF SECTION 98 OF THE HARYANA GOODS AND SERVICES TAX ACT 2017 M/s. Woven Fabric & Bags Manufacturers Association [hereinafter referred to as the "Association"] having registered address at Bag Poly Industries, Near Unity Mall, G. T. Road, Panipat, Haryana -132103 has submitted an application in Form GST ARA....

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.... the society, the society is registered with the objectives to safeguard and protect interest of all units situated in Bagpoly Industries, Near Unity Mall, G. T. Road, Panipat and to solve the problems faced by the members of the society in running the units by representing before various departments of the Government. As per clause (c) of section 95 of the CGST/HGST Act, 2017, an "applicant" m....