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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 :
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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

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