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FERMI SOLAR FARMS PRIVATE LIMITED
(Appellate Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

RAJIV JALOTA
SUNGITA SHARAM
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

FERMI SOLAR FARMS PRIVATE LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Maharashtra

Date Sep 4, 2018
Order No.

MAH/AAAR/SS-RJ/07/2018-19

Citation

2018(9) TAXREPLY 216
Original Order
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ORDER

PROCEEDINGS (under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/S Fermi Solar Farms Private Limited, (herein after referred to as the “Appellant”) against the Advance Ruling No. GST-ARA03/2017/B-03 dated 3rd March, 2018. The impugned order was passed on 3 March, 2018. In terms of Section 100 of the MGST Act, 2017, the time period of filing....

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