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Case Law Details

Case Name : In re Vinit Gloves Manufacturing Pvt. Ltd. (GST AAR West Bengal)
Appeal Number : Advance Rulings No. 25/WBAAR/2021-22
Date of Judgement/Order : 29/03/2022
Related Assessment Year :
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In re Vinit Gloves Manufacturing Pvt. Ltd. (GST AAR West Bengal)

In addition to the fact that the applicant has not made the application in FORM GST ARA-01 on the common portal, the first proviso to sub-section (2) of section 98 of the GST Act speaks that the Authority shall not

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