G.B Pant University of Agriculture and Technology ., In re
Date: October 18, 2019
Court: Authority for Advance Ruling
Bench: Uttarakhand
Type: Advance Ruling
Judge(s)/Member(s): Amit Gupta, Vipin Chandra
Subject Matter
No ruling can be given on a question that is pending with the SGST Authorities
Summary
The question raised in the application is pending with SGST Authorities under the provisions of this Act, therefore as per proviso to section 98(2) of the Act the said application filed by the applicant is hereby not admitted.
Note : Under Section. 100(1) of the Uttarakhand Goods and Services Tax Act, 2017 , an appeal against tlUs ruling lies before the appellate authority for advance ruling constituted under section- 99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service o1 this order. 1. This is an application under Sub-Section (1) of Section 97 of the…