2023 (12) TMI 286

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....arendra Purohit, Authorized Representative, Mr. Sanjay Prasad, Authorized Representative 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 ....

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....lly 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 fact of the case as it appears from the submission made by the applicant in FORM GST ARA-0....

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....n 2017-2018. 1.4 In light of aforesaid circumstances, the applicant has filed this application under sub section (1) of section 97 of the GST Act and the rules made there under raising following issue vide serial number 14 of the application in FORM GST ARA-01: Please guide us how to rectify the mistake which are showing in GSTR -1 (IGST short GST liability and CGST & SGST excess liabi....

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....t tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of ....