The instant application for Advance Ruling is rejected under Section 98 (2) of the CGST Act.
Advance Ruling— section 98 of CGST Act— In the instant case, the applicant is engaged in the field of providing education.
In order to decide the admissibility of the application, the applicant was called upon to appear before this Authority on 09.01.2020 vide memo no. 02 dated 06.01.2020, but none appeared on behalf of the applicant. Thereafter, notice of appearance was sent for 28.01.2020 vide memo no. 13 dated 17.01.2020. The applicant failed to appear on the said date also.
Held that— Since, the Authority for Advance Ruling is bound to pronounce ruling within 90 days of the receipt of application as per Section 98(6) of the CGST/HGST Act, the applicant cannot be granted any further opportunity of hearing. Hence, the instant application for Advance Ruling is rejected under Section 98 (2) of the CGST/HGST Act.
The instant application for Advance Ruling is rejected under Section 98 (2) of the CGST Act.
Advance Ruling— section 98 of CGST Act— In the instant case, the applicant is engaged in the field of providing education.
In order to decide the admissibility of the application, the applicant was called upon to appear before this Authority on 09.01.2020 vide memo no. 02 dated 06.01.2020, but none appeared on behalf of the applicant. Thereafter, notice of appearance was sent for 28.01.2020 vide memo no. 13 dated 17.01.2020. The applicant failed to appear on the said date also.
Held that— Since, the Authority for Advance Ruling is bound to pronounce ruling within 90 days of the receipt of application as per Section 98(6) of the CGST/HGST Act, the applicant cannot be granted any further opportunity of hearing. Hence, the instant application for Advance Ruling is rejected under Section 98 (2) of the CGST/HGST Act.