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ANMOL INDUSTRIES LTD.
(Appellate Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

SHRAWAN KUMAR
DEVI PRASAD KARANAM
Pet. Counsel
Ankit Kanodia
Res. Counsel
Sujit Kumar Paik

Petitioner / Applicant

ANMOL INDUSTRIES LTD.
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

West Bengal

Date Nov 26, 2023
Order No.

Appeal Case No. 03/WBAAAR/APPEAL/2024

Citation

2023(11) TAXREPLY 12430
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ORDER

An Appeal filed under Section 100 (1) of the West Bengal Goods and Services Tax Act, 2017/ Central Goods and Services Tax Act, 2017, by Anmol Industries Ltd., Maity Para, Delhi Road, Hooghly, Pin - 712311 against the Ruling passed by the West Bengal Advance Ruling Authority vide Advance Ruling Order No-06/WBAAR/2024-25 dated 29.07.2024. At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the 'CGST Act, 2017' and the 'SGST Act, 2017') are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the SGST Act, 2017. 1. The WBAAR vide order dated 20.12.2023 previously held that the se....

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