Applicant’s Lack of Interest & absence of relevant records: AAR cannot give ruling

In re Mariegold Industries Private Limited (GST AAR West Bangal) Introduction: The Authority for Advance Rulings (AAR) for the state of West Bengal has recently dismissed a case involving Mariegold Industries Private Limited. The dismissal wasn’t due to the intricacies of the Goods and Services Tax Act of 2017 (GST Act), but rather because of the applicant’s “lack of interest and absence of relevant records.” Mariegold Industries sought clarity on several key points related to GST, particularly in their agreement with the West Bengal government for the supply of fortif...