2022 (10) TMI 778

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....b. Neither applicant appeared nor any written reply was submitted by him. Jurisdictional Authority had earlier submitted their written submissions vide letter no. 1868, dated 01.08.2019, which is placed on file. It was observed that Applicant had deposited only Rs. 5,000/- fee under SGST while filling Advance ruling application. In this regard, notices dated 28.02.2022, 31.03.2022 and 01.09.2022 were issued to the applicant to deposit the requisite fee of Rs. 5,000 for CGST as prescribed under the Act. But the applicant has not deposited the prescribed requisite fee Rs. 5000/-under CGST. 3. QUESTION(S) ON WHICH ADVANCE RULING IS SOUGHT: 1. Whether Punjab Water Supply or Sewerage Board is body of Local Authority/ Municipal Commit....

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....at term. It is observed that the queries of the applicant in para III is related to the issues "Applicability of a notification issued under the provisions of this Act". Hence, The questions raised by the applicant falls under the ambit of Section 97(2) of the CGST Act,2017, read with Section 97 (2) of the PGST Act, 2017. Hence, the application of the applicant is eligible for a ruling by the Punjab State Advance Ruling Authority. 5. SUBMISSIONS BY THE APPLICANT: - Along with Application, the applicant had submitted Notification no. 12/2017 Central Tax (Rate) dated 28.06.2017 and Twelfth Schedule (Article 243W of the Constitution (Seventy- fourth Amendment) Act, 1992). Nothing else has been submitted by the applicant. 6. SUBMISSION....