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TaxReply India Pvt Ltd

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

Hon'ble Judges:

SHRAWAN KUMAR
DEVI PRASAD KARANA
Pet. Counsel
Ankit Kanodia
Res. Counsel
Sayandeep Sen

Petitioner / Applicant

ANMOL INDUSTRIES LTD.
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

West Bengal

Date Apr 18, 2024
Order No.

Appeal Case No. 02/WBAAAR/APPEAL/2024

Citation

2024(4) TAXREPLY 9513
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ORDER

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. This Appeal has been filed by Anmol Industries Ltd. (hereinafter referred to as “the Appellant”) on 22.01.2024 against Advance Ruling Order No. 24/WBAAR/2023-24 dated 20.12.2023, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the ‘WBAAR’). 2. The appellant, is a company incorporated under the Companies Act, 1956 having its principal place....

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