2025 (5) TMI 1104

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....Shri Nirmit Bhavsar Brief facts: M/s. Royal Enterprise, 6/B, Arti Society, Opp. Madrasi Mandir, Maninagar, Ahmedabad [for short -'applicant'] is registered under GST and their GSTIN is 24AFKPD7897P1ZK. 2. This application has been filed sans any details about their business activity, the supply they are engaged in, their inputs, etc. The application however, includes an undated and unsign....

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....made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the GGST Act. 7. Before adverting to answering the question, we find it prudent to reproduce the relevant extract of Section 98 (2) of the Central Goods and Services Tax Act, 2017, viz .. Section 98. Procedure on receipt of application (2) The authority may,....