2022 (3) TMI 393

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..... N.D. Saha, Authorized Advocate Mr. S.Tibrewal, Authorized Advocate 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 ....

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....y made to such dissimilar 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 The applicant submits that he intends to purchase an independent self-sustained unit of Cosmic F....

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....the transaction envisages transfer of the entire business in respect of CRF unit to the purchaser who is taking over the assets as well as the liabilities of the said CRF unit which includes the employees and their benefit. 1.3 In view of the aforesaid business activities, the applicant has made this application under sub-section (1) of section 97 of the GST Act and the rules made there under r....

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....ns on which the applicant seeks advance ruling are not in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant rather it is found to be in relation to supply being received by him. 1.5 In view of above, this Authority cannot provide a decision to the applicant in the form of an advance ruling and the instant application is, therefore....