2021 (8) TMI 146

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....Rajarshi Dasgupta, Authorised Representative Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called 'the GST Act'), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the ....

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....r provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to the earlier, henceforth for the purposes of these proceedings, the expression 'GST Act' would mean the CGST Act and the WBGST Act both. 1.2 SNG Enviro solutions Private Limited (hereinafter referred to as, the applicant) has submitted that being an operator of....

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.... Whether the provisions of Entry Number 75 & Entry Number 3 of GST Exemption Notification No. 12/2017 dated 28.06.2017 is applicable to the applicant or not. 1.4 However, the applicant has submitted a letter dated 07.07.2021 and requested that he may be allowed to withdraw the subject application filed on 11.05.2021. 1.5 The authorised representative of the applicant has appeared on 19.07.2....