AAR cannot give ruling if applicant fails to submit type of activities to be carried out by him

In re Universal Industrial Park (GST AAR Gujarat)

AAR held that in absence of specific activities proposed to be carried out by the applicant and lack of sufficient documents, the application does not have any locus standii. Thus, we are not in position to pronounce the Ruling on the application filed by the applicant. Therefore, we hold that the application filed for Advance Ruling is not maintainable.

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT

Brief facts:

M/s. Universal Industrial Park (herein after referred to as the applicant) is a partnership firm and not registered with GST. The Applicant has purchased land located at Survey No.105 (Old Survey NO.38/P3)

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