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EXSERVICEMEN RESETTLEMENT SOCIETY
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

BRAJESH KUMAR SINGH
JOYJIT BANIK
Pet. Counsel
Nirmal Dhaoa
Res. Counsel
---

Petitioner / Applicant

EXSERVICEMEN RESETTLEMENT SOCIETY
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

West Bengal

Date Sep 30, 2021
Order No.

Case Number 10 of 2021 Order Number 09/WBAAR/2021-22

Citation

2021(9) TAXREPLY 5029
Original Order
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ORDER

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act,....

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