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CHHATTISGARH STATE POWER GENERATION CO. LTD
(Appellate Authority for Advance Ruling, Chhatisgarh)

Hon'ble Judges:

CHANDRA PRAKASH GOYAL
RAJAT BANSAL
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

CHHATTISGARH STATE POWER GENERATION CO. LTD
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Chhatisgarh

Date Apr 26, 2024
Order No.

STC/CG/AAAR/03/2022

Citation

2024(4) TAXREPLY 10600
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ORDER

PROCEEDINGS [U/s 101 of the Chhattisgarh Goods & Service Tax Act, 2017 (herein-after referred to as CGGST Act, 2017)] 1. At the outset, we would like to make it clear that (he provisions of the Central Goods & Services Tax Act, 2017 (here-in-after referred to as the “CGST Act”) & the Chhattisgarh Goods & Services Tax Act, 2017 (here-in-after referred to as the “SGST/CGGST Act”) are mirror images of each other except for certain specific provisions. Therefore, unless a specific mention is made, a reference to the CGST Act would mean a reference to the similar provisions under the CGGST Act and vice versa Further, the expression 'GST Act' would be a common reference to both CGST Act and UTGST Act 2. This present appeal dated 04.09.2021 has been filed under Section 100 of the CGGST, 2017. 3. Brief Facts of the case:- 3.1 M/s Chhattisgarh Slate Power Generation Co. Ltd Raipur, Chhattisgarh (here-in-after referred to as ....

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