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TaxReply India Pvt Ltd

AS&D ENTERPRISE LLP OFFICE SPACE
(Authority for Advance Ruling, Haryana)

Hon'ble Judges:

SUNDER LAL
KUMUD SINGH
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

AS&D ENTERPRISE LLP OFFICE SPACE
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Haryana

Date Sep 22, 2022
Order No.

HR/HAAR/05/2022-23

Citation

2022(9) TAXREPLY 7192
Original Order
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ORDER

APPLICANT'S ELIGIBILITY FOR SEEKING AN ADVANCE RULING: To file an application before the Authority of Advance Ruling, the applicant must satisfy the conditions prescribed under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017) and Haryana Goods and Services Tax Act, 2017 (hereinafter referred to as HGST Act, 2017). Since the provisions of both the Acts are pari materia, any reference to provisions of CGST Act, 2017 in this order should be construed as a reference to corresponding provisions in HGST Act, 2017 as well. Sections 97(2) of the CGST Act, 2017 prescribes that Advance Ruling may be sought inter alia on the question of (b) Applicability of a notification issue under the provisions of this Act. Proviso with reference to the Section 98(2) of CGST Act, 2017 states that where the questions raised in the application is already pending or decided in any proceedings in the case of the applicant under any provision of this Act, ....

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