Case Law Details
Uttar Pradesh Power Corporation Ltd. (GST AAAR Uttar Pradesh)
In view of difference of opinion between the Members of Appellate Authority for Advance ruling for Goods and service Tax, Uttar Pradesh, no ruling can be issued on the Question raised by the Appellant, in terms Of the provisions of Sub Section 3 of Section 101 of CGST Act, 2017 thus the Advance Ruling issued vide order No. U.P ADRG -64/2020 Dated 17.09.2020 by the Authority for Advance Ruling Uttar Pradesh, is deemed to be not in operation.
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, UTTAR PRADESH
The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act and Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UPGST Act”) by M/s. Uttar Pradesh Power Corporation Ltd, Shakti Bhawan, 14, Ashok Marg, Lucknow, Uttar Pradesh (hereinafter referred to as the “Appellant”) against the Advance Ruling Order No. UP ADRG-64/2020 dated 17.09.2020 issued by the Authority for Advance Ruling, Uttar Pradesh.
At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean a reference to the same provisions under the UPGST Act, 2017.
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