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Case Law Details

Case Name : In re Balkrishna Jayram Koli (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST/ARA- 22/2021-22/B-121
Date of Judgement/Order : 28/12/2021
Related Assessment Year :
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In re Balkrishna Jayram Koli (Sony Soft Tech) (GST AAR Maharashtra)

Preliminary e-hearing was held today. The Authorized representative of the applicant, Mr. Balkrishna Koli Learned Proprietor, Shri Dinesh Bhoir Learned Advocate were present. The Jurisdictional officer Smt. Anuradha Chimankar Learned STO C-014. Raigad Division was present.

The application is filed after the service is over. The work is over. Hence application is not maintainable as per Sec 95(a), so same cannot be admitted. The Section 95(a) reads as under:

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