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AVANTIKA CONTRACTORS (I) LIMITED vs. APPELLATE AUTHORITY FOR ADVANCE RULING (GST) AND OTHERS
(Telangana High Court)

Hon'ble Judges:

SUJOY PAUL
NAMAVARAPU RAJESHWAR RAO
Pet. Counsel
C. V. Narasimham
Res. Counsel
Shireen Sethna Baria

Petitioner / Applicant

AVANTIKA CONTRACTORS (I) LIMITED
Respondent APPELLATE AUTHORITY FOR ADVANCE RULING (GST) AND OTHERS
Court Telangana High Court
State

Telangana

Date Aug 6, 2024
Order No.

WRIT PETITION No. 8405 of 2023

Citation

2024(8) TAXREPLY 10537
Original Order
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ORDER

ORDER ( Per Hon’ble SP , J ) This Writ Petition filed under Article 226 of the Constitution impugns the Order-in-Appeal (OIA) No.AAAR/04/2022 dated 16.07.2022, whereby the view of the Advance Ruling Authority dated 05.08.2021 (Annexure P-18) was affirmed. Petitioner’s case:- 2. The Government of India (GoI) entered into Memorandum of Understanding (MoU) with Government of Maldives for constructing a Police Academy funded by the GoI. In turn, the GoI appointed respondent No.2 i.e., National Buildings Construction Corporation Ltd., (NBCCL) to execute the construction of Police Academy by itself or through a contractor. NBCCL awarded contract to the petitioner. 3. In order to complete the work at Republic of Maldives (Maldives), the NBCCL set up an office and in turn the petitioner also set up their office at Addu city, Maldives. The Authorized Dealer Bank {Oriental Bank of Commerce (OBC)}, which is acting on behalf of Reserve Bank of India approved the ....

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