2023 (10) TMI 470

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....tion 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and Rs. 5,000/- for CGST toward....

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....hall refuse to admit such application and accordingly rejected the application. The applicant approached the Hon'ble High Court in W.P. No. 26145 of 2022 and the Hon'ble High Court in their orders dated: 17.08.2022 directed the AAR to consider the application as the investigation of the DGGI was initiated after the applicant filed his application. Hence the present proceedings. They provide complete assurance of safe and timely delivery through courier or cargo shipments everywhere throughout the world. Their systematic delivery process has been highly acclaimed by our clientele, which has helped them in nurturing a lifelong professional relation with them. 5. QUESTIONS RAISED: 1. Whether CGEWHO is covered under the definition o....