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PROVAT KUMAR KUNDU
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

BRAJESH KUMAR SINGH
JOYJIT BANIK
Pet. Counsel
Shubham Khaitan
Res. Counsel
---

Petitioner / Applicant

PROVAT KUMAR KUNDU

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

West Bengal

Date Mar 29, 2022
Order No.

24/WBAAR/2021-22

Citation

2022(3) TAXREPLY 5627

Original Order
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ORDER

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, 2017 (the WB....

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