Grievance of petitioner is that in absence of any production and in absence of any pending proceedings, the petitioner cannot be precluded from taking recourse to the provision of Section 97 of the GST Act.
Section 97 of the CGST Act, 2017 — Advance Ruling —–The petitioner challenged the order dated 18.08.2021 passed by the Gujarat Appellate Authority for Advance Ruling. The respondent counsel submitted that the petitioner has not yet started manufacturing of papad, therefore, there was no question of any sale of papad to be effected as such the petitioner cannot be precluded from taking recourse to the provision of Section 97 of the Act.
Held that:- The Hon’ble High Court issued Notice returnable on 1st December 2021.
Grievance of petitioner is that in absence of any production and in absence of any pending proceedings, the petitioner cannot be precluded from taking recourse to the provision of Section 97 of the GST Act.
Section 97 of the CGST Act, 2017 — Advance Ruling —–The petitioner challenged the order dated 18.08.2021 passed by the Gujarat Appellate Authority for Advance Ruling. The respondent counsel submitted that the petitioner has not yet started manufacturing of papad, therefore, there was no question of any sale of papad to be effected as such the petitioner cannot be precluded from taking recourse to the provision of Section 97 of the Act.
Held that:- The Hon’ble High Court issued Notice returnable on 1st December 2021.