Appellant cannot be treated as Local Authority merely for registration as Local Authority with Income Tax & GST Department

In re Indian Hume Pipe Company Ltd (GST AAAR Karnataka) The Appellant has also taken pains to emphasise that BWSSB has been registered with the Income Tax Department and the GST Department as a ‘local authority’; that when both the departments have acknowledged the status of BWSSB as a local authority and accordingly granted them a PAN and GSTIN, the lower Authority cannot take a u-turn and change the status of BWSSB to a Governmental Authority and not a local authority. This argument does not impress us much. GST Registrations are granted based on the information furnished by the ...