Any person registered or desirous of obtaining GST registration can seek Advance Ruling

Anmol Industries Limited Vs West Bengal Authority for Advance Ruling (Calcutta High Court) Under the provisions of the Central Goods and Services Tax Act, 2017, (for brevity, “the Act”), in Section 95(c) the term applicant” has been defined to mean any person registered or desirous of obtaining registration under the Act. Thus, in our view, the said term has been defined in the most widest possible manner to include any person registered or desirous of obtaining a registration under the Act. Undoubtedly, the appellants are registered under the provisions of the Act. Section 97 of the Act...