CASE LAW

Authority

One liner

2023(04)LCX0040

Calcutta High Court

Anmol Industries Ltd, ANR
 

ADVANCE RULING

Particulars Crux
2024(02)LCXk0352(AAAR)

RAJASTHAN

Board of Secondary Education Rajasthan

Appellants being the registered person under the GST Act would fall within the definition of ‘applicant’,; even though the appellant therein were not parties to the proceedings before the AAR.