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DURJA JEWELLERS LLP vs. DEPUTY COMMISSIONER, CENTRAL GOODS & SERVICE TAX DIVISION-F, JAIPUR
(First Appellate Authority, Rajasthan)

Hon'ble Judges:

MANZOOR ALI ANSARI
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

DURJA JEWELLERS LLP

Respondent DEPUTY COMMISSIONER, CENTRAL GOODS & SERVICE TAX DIVISION-F, JAIPUR
Court

FAA (First Appellate Authority)

State

Rajasthan

Date Mar 11, 2021
Order No.

64 (MAA )CGST/JPR/2021

Citation

2021(3) TAXREPLY 4231

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ORDER

This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the ‘Act’) by M/s Durja Jewellers LLP, A-119, Shiv Shakti Nagar,Model Town, Jagatpur, Jaipur-302017 (hereinafter also referred to as the “appellant”) against the Order-in-Original No.ZP0811200148901 Dated 11.11.2020 (hereinafter as the “impugned order”) passed by the Deputy Commissioner, Central Goods & Service Tax Division-F, Jaipur (hereinafter called as the “Adjudicating Authority”). 2. Brief facts of the case: 2.1 Brief facts of the case are that the appellant having GSTIN:08AAPFD7981A1Z6 is engaged in the business of manufacturing and selling or trading of high end gold jewellery which is taxable under GST @ 3% since inception of GST Law. That during the period April-2019 to March-2020, the appellant has procured various inputs, input services and capital goods taxable at different rates varying from ....

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