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DAMODAR VALLEY CORPORATION
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

SUSMITA BHATTACHARYA
JOYJIT BANIK
Pet. Counsel
Harsh Gadodia
Nirja Jain
Res. Counsel
---

Petitioner / Applicant

DAMODAR VALLEY CORPORATION

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

West Bengal

Date May 3, 2021
Order No.

01/WBAAR/2021-22

Citation

2021(5) TAXREPLY 4471

Original Order
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ORDER

A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called โ€˜the GST Actโ€™), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for....

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