Request of applicant relating to refund of tax paid as he could not complete registration as Casual Taxable Person due to GSTN Portal problems is not a matter coming under scope of section 97 of GST Laws, hence not entertainable
AUTHORITY FOR ADVANCE RULINGS, KERALA
Sutapa Sutradhar, In re
B.G. KRISHNAN AND B.S. THYAGARAJABABU, MEMBER
ADVANCE RULING NO. KER/18/2018
SEPTEMBER 26, 2018
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