{"id":14830,"date":"2018-09-26T00:00:00","date_gmt":"2018-09-25T18:30:00","guid":{"rendered":""},"modified":"2018-09-26T00:00:00","modified_gmt":"2018-09-25T18:30:00","slug":"in-re-mr-sutapa-sutradhar","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=14830","title":{"rendered":"In Re: Mr. Sutapa Sutradhar"},"content":{"rendered":"<p>In Re: Mr. Sutapa Sutradhar<br \/>GST<br \/>2018 (11) TMI 277 &#8211; AUTHORITY FOR ADVANCE RULINGS, KERALA &#8211; TMI<br \/>AUTHORITY FOR ADVANCE RULINGS, KERALA &#8211; AAR<br \/>Dated:- 26-9-2018<br \/>AAR No. KER\/18\/2018 <br \/>GST<br \/>SHRI. B.G. KRISHNAN IRS AND SHRI B.S. THYAGARAJABABU B.Sc., LLM, MEMBER<br \/>\nAuthorized Representative: Nil<br \/>\nThe 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.<br \/>\nThere was no representation on the date of hearing. <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=369934\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In Re: Mr. Sutapa SutradharGST2018 (11) TMI 277 &#8211; AUTHORITY FOR ADVANCE RULINGS, KERALA &#8211; TMIAUTHORITY FOR ADVANCE RULINGS, KERALA &#8211; AARDated:- 26-9-2018AAR No. KER\/18\/2018 GSTSHRI. 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=14830\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;In Re: Mr. Sutapa Sutradhar&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14830","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14830","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14830"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14830\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14830"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14830"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}