Case Law Details

Case Name : In re M/s Chadha Sugar & Industries Pvt. Ltd. (GST AAR Punjab)
Appeal Number : Order No. AAR/GST/PB/005
Date of Judgement/Order : 02/08/2019
Related Assessment Year :
Courts : AAR Punjab (8) Advance Rulings (1102)

In re M/s Chadha Sugar & Industries Pvt. Ltd. (GST AAR Punjab)

Whether ITC availed on one product can be utilised for payment of duty on other product, if applicant having two separate business activities under same GST number?

M/s Chadha Sugars and Industries Limited, Vill. Kiri Afgana, Tehsil Batala, Distt. Gurdaspur, Punjab hereinafter referred to as ‘applicant’ had submitted an application for advance ruling in form GST ARA-01 vide his letter dated 22.08.2018 received on 23.08.2018 seeking to know whether input tax credit availed on one product can be utilized for payment of duty on other product, if applicant having two separate business activities under same GST number. However, vide letter dated 12.07.2019 sent through mail of Sh. Anuj Uppal, the applicant has stated that he does not wish to pursue his advance ruling application dated 22.08.2018 and has prayed that his said advance ruling application may be treated as withdrawn. Therefore, the application of the applicant is disposed off as withdrawn under section 98(2) of the CGST Act, 2017 and Section 98(2) of the Punjab GST Act, 2017.

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