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BHARAT OMAN REFINERIES LIMITED
(Appellate Authority for Advance Ruling, Madhya Pradesh)

Hon'ble Judges:

NAVNEET GOEL
RAGHWENDRA KUMAR SINGH
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

BHARAT OMAN REFINERIES LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Madhya Pradesh

Date Nov 8, 2021
Order No.

MP/AAAR/07/2021

Citation

2021(11) TAXREPLY 5373
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ORDER

1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MPGST Act are mirror image of each other except for certain specific-provisions. Therefore, unless a specific mention is made to such dissimilar provisions, a reference to the CGST Act would mean a reference to the similar provisions under the MPGST Act and vice-versa. At places we may refer it as GST Act. 2. The present appeal has been filed under section 100 of the Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods and Services Tax Act, 2017 hereinafter also referred to as [“the CGST Act and MPGST Act”] by BHARAT OMAN REFINERIES LIMITED, (hereinafter also referred to as the “appellant”) against the order of Authority for Advance Ruling No.02/2021 dated 07.06.2021. 3. BRIEF FACTS OF THE CASE i. M/s Bharat Oman Refineries Limited (BORL) is a Company registered under the Companies Act, 1956 with Registrar of Companies, Gwalior and is ....

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