Advance Ruling Application Dismissed Due to Non-compliance with GST Act Section 97(2) Clauses; Lacked Relevant Notifications.
Case-Laws
GST
The Advance Ruling Authority rejected the application made by the applicant for pronouncement of ruling as the questions raised were not covered under any of the clauses of sub-section (2) of section 97 of the GST Act. The applicant had selected clause (b) of sub-section (2) of section 97 but failed to refer to any relevant notification during the h
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