2022 (4) TMI 402

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....tative 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 West Bengal Goods and Services Tax Act, 20....

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....d 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 has furnished application for refund in FORM GST RFD-01 on 03.01.2022 related to the period September, 2021.The proper officer has issued ....

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....ce to the applicant and on 23.02.2022, the applicant has submitted manually paper copy of FORM GST ARA-01. 1.5 The applicant has raised question vide serial number 14 of the application in FORM GST ARA-01 which is submitted manually: Invoices raised in a particular month and Export Shipment made in subsequent month for which ITC Refund Claim application submitted. The concerned department raise....