In Re: Mr. Sutapa Sutradhar
GST
2018 (11) TMI 277 – AUTHORITY FOR ADVANCE RULINGS, KERALA – TMI
AUTHORITY FOR ADVANCE RULINGS, KERALA – AAR
Dated:- 26-9-2018
AAR No. KER/18/2018
GST
SHRI. B.G. KRISHNAN IRS AND SHRI B.S. THYAGARAJABABU B.Sc., LLM, MEMBER
Authorized Representative: Nil
The applicant was a casual taxable person doing business on fireworks. In order to doing business during Deepawali season, on 09.11.2017 dealer had deposited CGST of Rs. 81,000/- and SGST of Rs. 81,000/- vide CPIN 17113200012674. But he could not complete registration process due to GSTN related issues. Hence filed application for advance ruling for getting refund of deposited amount.
There was no representation on the date of hearing.
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