2021 (12) TMI 31

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....al PROCEEDINGS (Under sub-section (4) of Section 98 of Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods & Service Tax Act, 1. ASHOK GUPTA Proprieter of M/s Drishti Offset (hereinafter referred to as the Applicant) is printing marketing material for The Berlin school of business and innovation which is a college based out of Germany, is located at Plot no.37. M.P. Nagar....

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....ny, 3.2. The Applicant applied online for Advance Ruling. However no application in prescribed format and no proof of fee paid for the application was uploaded. Online only the argument and sample tax invoice was uploaded. 4. RECORD OF PERSONAL HEARING- 4.1. Notice was issued for personal hearing. On the fixed date Shree Mayank Agarawal appeared on behalf of the taxpayer for virtual heari....