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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:

Section 95(a) “advance ruling” means a decision provided by the Authority Or the Appellate Authority [or the National Appellate Authority] to an applicant on matters or on questions specified in sub-section (2) of section 97 or Sub Section (1) of section 100 or of section 101C], in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant:

In view of above provisions of law, the application is liable to rejected without admission. The applicant is heard on this aspect during the course of todays hearing.

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