GST Advance ruling Application rejected as applicant failed to raise any question

In re West Bengal Highway Development Corporation Limited (GST AAR West Bengal)

The process of obtaining an advance ruling under the Goods and Services Tax (GST) regime is crucial for taxpayers seeking clarity on tax liabilities concerning their transactions. However, the application’s fate hinges on the adherence to procedural requirements, as illustrated by the case of West Bengal Highway Development Corporation Limited (WBHDCL). This article delves into the reasons behind the rejection of WBHDCL’s advance ruling application by the Authority for Advance Ruling (AAR), West Bengal, offering key insights into the importance of framing specific questions when seeking an advance ruling.

Procedural Background:

The Central Goods and Services Tax Act, 2017 (CGST Act), and the West Bengal Goods and Services Tax Act, 2017 (WBGST Act), establish a framework for seeking advance rulings on matters related to the supply of goods or services. Applicants must submit their questions through FORM GST ARA-01 on the common portal. The purpose is to obtain a decision on tax matters related to ongoing or proposed transactions.

Critical Lapse in Application Process:

Please become a Premium member. If you are already a Premium member, login here to access the full content.