Ever wonder what opportunity wastage truly looks like? Applicant was Registered in West Bengal He approached West Bengal AAR on the subject matter that he intended to purchase goods from Assam and wants to send them to West Bengal then whether he needs Registration at Assam?

West Bengal AAR, rightly, rejected the AAR and declined to give any ruling as this is beyond the Scope of AAR. The scope of West Bengal AAR extends to the whole State of West Bengal.

West Bengal AAR is not empowered to pronounce any ruling in cases where the question is found to be in respect of registration required to be obtained in a State other than the State of West Bengal.

In re, M/s Vishnu Engineering Corporation ~ West Bengal AAR (Order No. 14/WBAAR/2023-24, 26-Jun-2023)

In my view, this application should have been filed before Assam AAR. This is not only a case of opportunity loss but also a case of misguidance or not taking proper consultations from the subject matter.