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BHOPAL SMART CITY DEVELOPMENT CORPORATION LIMITED
(Appellate Authority for Advance Ruling, Madhya Pradesh)

Hon'ble Judges:

NAVNEET GOEL
LOKESH KUMAR JATAV
Pet. Counsel
Atul Shrivastava
Res. Counsel
---

Petitioner / Applicant

BHOPAL SMART CITY DEVELOPMENT CORPORATION LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Madhya Pradesh

Date Apr 13, 2022
Order No.

MP/AAAR/01/2022

Citation

2022(4) TAXREPLY 6018
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ORDER

1. The present appeal has been filed under section 99 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 Sh. Atul Shrivastava, Deputy Commissioner, State Tax Circle - I, Bhopal, (hereinafter also referred to as the "appellant") against the order No. 16/2021 Dt. 22.11.2021 passed by the Authority for Advance Ruling, Madhya Pradesh, and the appeal is deemed to be an appeal under Section 100 of CGST Act and MPGST Act. Since 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 any dissimilar provisions, a reference to the CGST Act would mean a reference to the Page 1 of 16 similar provisions under the MPGST Act and vice-versa. At places we may refer it as GST Act. 2. BRIEF FACTS OF THE CASE M/s Bhopal Smart City Development....

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