Since, the association is not covered in the definition of applicant, it cannot seek advance ruling under section 97.
Advance ruling— Section 98 of CGST Act— M/s. Woven Fabric & Bags Manufacturers Association has submitted an application in Form GST ARA-01 to the Haryana Authority for advance Ruling under section 97 of the CGST.
Held that— Since, the association is not covered in the definition of applicant, as provided under clause (c) of section 95 of the CGST/HGST Act, 2017, it cannot seek advance ruling under section 97. Further, an opportunity of being heard has also been provided to the association on 24.12.2018 as required under second proviso to section 98(2), but since neither the applicant nor any authorized agent has appeared before the authority, the application can not be entertained.
Since, the association is not covered in the definition of applicant, it cannot seek advance ruling under section 97.
Advance ruling— Section 98 of CGST Act— M/s. Woven Fabric & Bags Manufacturers Association has submitted an application in Form GST ARA-01 to the Haryana Authority for advance Ruling under section 97 of the CGST.
Held that— Since, the association is not covered in the definition of applicant, as provided under clause (c) of section 95 of the CGST/HGST Act, 2017, it cannot seek advance ruling under section 97. Further, an opportunity of being heard has also been provided to the association on 24.12.2018 as required under second proviso to section 98(2), but since neither the applicant nor any authorized agent has appeared before the authority, the application can not be entertained.