Case Law Details
In re Om Shree Maa Mangala Logistics Pvt Ltd (GST AAR Andhra Pradesh)
AAR held that the application for advance ruling is not maintainable due to the lack of relevant documents and the applicant’s absence during the personal hearing. The ruling cannot be pronounced without proper documentation, and the application is deemed not maintainable.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,ANDHRA PRADESH
(Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017)
1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in parimateria and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the APGST Act.
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