2024 (5) TMI 876

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....AND SHRI JOYJIT BANIK MEMBER (STATE TAX) Present for Applicant : Mr. Sri Somnath Dey, Authorized Representative ORDER At the outset, we would like to make it clear that the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. ....

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....ruling is to be made on the common portal in FORM GST ARA-01. 1.3 However, in the instant case, no question is found to have been raised by the applicant against the specified column of the application in FORM GST ARA-01. The applicant has enclosed an annexure with the application. The applicant, even in the said document so annexed, has not stated any questions on which the advance ruling is s....