Case Law Details
Case Name : In re M/s. Shreenath Polyplast Pvt. Ltd. (GST AAAR Gujarat)
Related Assessment Year :
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
In re M/s. Shreenath Polyplast Pvt. Ltd. (GST AAAR Gujarat)
The Del Credere Agent (DCA) makes payment to the principal in respect of goods supplied to the customer through him (DCA) in case of failure of making payment by the customer. Once the DCA makes the payment of goods to the principal on behalf of the customer, the DCA enters into the shoes of the principal and becomes entitled to recover the amount from the customer. Therefore, the submission of the applicant that the interest charged by DCA from customers is not for delayed payment of consideration of any underlying supply, is not fou...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
https://taxguru.in/wp-content/uploads/2019/03/In-re-Ms.-Shreenath-Polyplast-Pvt.-Ltd.-GST-AAAR-Gujarat.pdf
https://taxguru.in/wp-content/uploads/2018/05/Shreenath-Polyplast-Pvt-Ltd-AAR-Gujarat.pdf
Please guide which one is correct :
Two Different AAR Judgements of same assessee.