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M/S MANINDER SINGH (UNDER TRADE NAME MIDEAST PIPELINE PRODUCTS)
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

SUSMITA BHATTACHARYA
PARTHASARATHI DEY
Pet. Counsel
Ashish Saraf
Res. Counsel
Na

Petitioner / Applicant

M/S MANINDER SINGH (UNDER TRADE NAME MIDEAST PIPELINE PRODUCTS)
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

West Bengal

Date Oct 12, 2020
Order No.

10/WBAAR/2020-21

Citation

2020(10) TAXREPLY 3451
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ORDER

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services 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 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. Admissibility of the Application 1.1 The Government of India and The Government of Bangladesh have signed a Memorandum of Understanding for construction of an oil pipeline from Siliguri in India t....

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