Mahendra Roy, In re - Taxpublishers.in

SUBSCRIBE FOR FULL CONTENT


The Tax Publishers 2019 TaxPub(GST) 0984 (AAR-WB) : (2020) 091 ITPJ (G) 0240 IN THE AUTHORITY FOR ADVANCE RULING, WEST BENGAL BENCH SUSMITA BHATTACHARYA & PARTHASARATHI DEY, MEMBER Mahendra Roy, In re Case No. 35 of 2019 & Order No. 24/WBAAR/2019-20 23 September, 2019 Applicant's Representative heard by: Vinay Kumar Tiwari, CA PREAMBLE A person within the ambit of section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services 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 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 2019 TaxPub(GST) 0984 (AAR-WB) : (2020) 091 ITPJ (G) 0240

IN THE AUTHORITY FOR ADVANCE RULING, WEST BENGAL BENCH

SUSMITA BHATTACHARYA & PARTHASARATHI DEY, MEMBER

Mahendra Roy, In re

Case No. 35 of 2019 & Order No. 24/WBAAR/2019-20

23 September, 2019

Applicant's Representative heard by: Vinay Kumar Tiwari, CA

PREAMBLE

A person within the ambit of section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services 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 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.