Rohitash Gupta ., In re
Date: December 22, 2022
Subject Matter
Application filed without the payment of requisite fees is liable to be rejected
Summary
The applicant has filed this application without the payment of requisite fees and the instant application is, therefore, found liable to be rejected. Accordingly the applicant has been communicated and asked to furnish a written submission by 02/11/…
1.1 At the outset, we would like to make it clear that the provisions of Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act w…