AAAR rejects appeal for Procedural lapses in Appeal

In re Divisional Forest Officer (GST AAAR Andhra Pradesh)

On verification of the application filed by the applicant ,the following procedural lapses are noticed :

The applicant failed to comply with the provisions of Rule 106 of the APGST Act which reads as under:

Rule 106: Form & Manner of appeal to the appellate authority for advance ruling :

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