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CHANCHAL SAHA (TRADE NAME: CHANAKYA SAHA & GIRIRAJ TELECOM
(Appellate Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

NAVNEET GOEL
DEVI PRASAD KARANAM
Pet. Counsel
Rajkumar Banerjee
Payel Agarwal
Res. Counsel
---

Petitioner / Applicant

CHANCHAL SAHA (TRADE NAME: CHANAKYA SAHA & GIRIRAJ TELECOM
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

West Bengal

Date Feb 29, 2024
Order No.

05/WBAAAR/APPEAL/2023

Citation

2024(2) TAXREPLY 9172
Original Order
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ORDER

An Appeal filed under Section 100 (1) of the West Bengal Goods and Services Tax Act, 2017/ Central Goods and Services Tax Act, 2017, by Chanchal Saha (Trade Name: Chanakya Saha & Giriraj Telecom) 11, Shanti Colony, Biswas Para, Balurghat, Dakshin Dinajpur, West Bengal, Pin-733101 against the Ruling passed by the West Bengal Advance Ruling Authority vide Advance Ruling Order No ZD 1906230284583 (09/WBAAR/2023-24) dated 26.06.2023. 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....

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