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GEETA RANI MOHANTY
(Appellate Authority for Advance Ruling, Odisha)

Hon'ble Judges:

REDDY
SANJAY KUMAR SINGH
Pet. Counsel
Pramod Kumar Jena
Res. Counsel
---

Petitioner / Applicant

GEETA RANI MOHANTY
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Odisha

Date Aug 22, 2024
Order No.

01/ODISHA-AAAR/Appeal/2024-25

Citation

2024(8) TAXREPLY 11401
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ORDER

At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and of Odisha GST Act, 2017 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 provision under the OGST Act. 2. The present appeal has been filed under section 100 of the Central Goods and Service tax Act, 2017 and Orissa Goods & Services Tax Act 2017 [hereinafter referred to as the CGST Act and OGST Act] by M/s. Geeta Rani Mohanty, Ground Floor, Station Road, Barbil, Keonjhar-758035 bearing GSTIN 21MDFG1692D2ZW (herein after referred to as the ‘Applicant’) against the Advance Ruling order No. 06/ODISHA-AAR/ 2023-24 dated 17.05.2024 pronounced by the Odisha Authority for Advance Ruling (AAR). The date of receipt of the appeal application is 01.07.2024. 3. BRIEF FACTS OF THE CASE: 3.1 The Applicant, M/S Geeta ....

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