Application inadmissible under Sec 97(2) CGST/KSGST Act. Sec 98 procedures not followed. Questions already decided/pending for applicant.
Case-Laws
GST
The authority cannot admit the application as the questions raised do not fall under the purview of section 97(2) of the CGST/KSGST Act 2017. Section 98 specifies the procedures for processing an advance ruling application, including forwarding a copy to the jurisdictional officer, examining records, and conducting hearings. The authorit
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