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Others cannot make AAR application for Joint Venture Company

Case Law Details

Case Name
In re Mukesh & Associates (GST AAR Tamilnadu)
Date of Judgement/Order
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In re Mukesh & Associates (GST AAR Tamilnadu) From the submissions made by the applicant we find that it is the Joint Venture with the Registered seat of the Association at Cologne, Germany is the ‘Person’ to whom the ‘Project’ is awarded and not the applicant. As per existing laws of the land, a Joint Venture Company, which is formed by 2 or more entities have a separate existence than that of the said entities. Further, as per the Joint Venture Declaration, it is seen that the Lead Member of the JV is the sole representative of the JV and any restrictions to the P...
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