Case Law Details
Case Name : In re Anmol Industries Limited (GST AAR West Bengal)
Appeal Number : Advance Ruling No. 26/WBAAR/2022-23
Date of Judgement/Order : 09/02/2023
Related Assessment Year :
Courts :
AAR West Bangal Advance Rulings
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In re Anmol Industries Limited (GST AAR West Bengal)
Finally, we proceed to appreciate the issue of admissibility of this application with reference to section 103 of the GST Act and for that purpose, we like to reproduce subsection (1) of section 103 of the GST Act which reads as follows:
“Applicability of advance ruling.—
(1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only—
(a) on the applicant who had sought it in respect of any matter referred to in subsection (2) of section 97 for advance ruling;
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