Mr. Sutapa Sutradhar ., In re
Date: September 26, 2018
Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Subject Matter
Issues relating to refund of tax paid and failure to complete registration due to GSTN portal problems do not come under the purview of Advance Ruling.
Summary
Issues relating to refund of tax paid and failure to complete registration due to GSTN portal problems do not come under the purview of Advance Ruling.
The applicant was a casual taxable person doing business on fireworks. In order to doing business during Deepawali season, on 09.11.2017 dealer had deposited CGST of Rs.81,000/- and SGST of Rs.81,000/- vide CPIN 17113200012674. But he could not complete registration process due to GSTN related issues. Hence filed application for advance ruling for getting refund of deposited amount. There was no r…