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KUNDAN MISHTHAN BHANDAR
(Appellate Authority for Advance Ruling, Uttarakhand)

Hon'ble Judges:

Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

KUNDAN MISHTHAN BHANDAR

Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Uttarakhand

Date Feb 27, 2019
Order No.

4/2018-19

Citation

2019(2) TAXREPLY 973

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ORDER

The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act and Uttarakhand Goods and Services Tax Act, 2017 (hereinafter referred to as "the CGST Act and UKGST Act") by M/s. Kundan Mishthan Bhandar, Ramnagar, Nainital, Uttarakhand (hereinafter referred to as the "1st Applicant") against the Advance Ruling Order No. 9/201819, dated 22-10-2018 by the Authority for Advance Ruling, Uttarakhand in an application made by them [2018 (19) G.S.T.L. 356 (A.A.R. - GST). An appeal has also been filed by the jurisdictional CGST officer, Haldwani (hereinafter referred to as the 2nd Applicant) against the said ruling. At the outset, we would like to make it clear that the provisions of both the CGST Act and the UKGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the UKGST Act....

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