Rohitash Gupta, In re - Taxpublishers.in

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The Tax Publishers 2023 TaxPub(GST) 61 (AAR-WB) : (2023) 109 ITPJ (G) 0709 IN THE AUTHORITY FOR ADVANCE RULING, WEST BENGAL BRAJESH KUMAR SINGH, & JOYJIT BANIK, MEMBER Rohitash Gupta, In re Case Number WBAAR 14 of 2022 Order No. 20/WBAAR/2022-23 22 December, 2022 Applicant : Mr. Rohitash Gupta, Applicant ORDER *Preamble* A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called the GST Act), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2023 TaxPub(GST) 61 (AAR-WB) : (2023) 109 ITPJ (G) 0709

IN THE AUTHORITY FOR ADVANCE RULING, WEST BENGAL

BRAJESH KUMAR SINGH, & JOYJIT BANIK, MEMBER

Rohitash Gupta, In re

Case Number WBAAR 14 of 2022 Order No. 20/WBAAR/2022-23

22 December, 2022

Applicant : Mr. Rohitash Gupta, Applicant

ORDER

Preamble

A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called the GST Act), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act.