Cabcon India Limited ., In re
Date: November 28, 2023
Subject Matter
Advance ruling cannot be given regarding the correction of mistakes in filing FORM GSTR-1
Summary
The case involves an application filed under sub-section (1) of section 97 of the GST Act raising an issue regarding the correction of mistakes in filing FORM GSTR-1 for the financial year 2017-18. The applicant had made mistakes in the filing, resul…
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING BENGAL A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Secti…