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GIRIRAJ RENEWABLES PRIVATE LIMITED
(Appellate Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

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

Petitioner / Applicant

GIRIRAJ RENEWABLES PRIVATE LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Maharashtra

Date Sep 5, 2018
Order No.

MAH/AAAR/SS-RJ/08/2018-19

Citation

2018(9) TAXREPLY 203
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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. Giriraj Renewable Private Limited, (herein after referred to as the “Appellant”) against the Advance Ruling No. GST-ARA-01/2017/B-01 dated 17 February, 2018. CONDONATION OF DELAY The first issue relates to the issue of condonation of delay in filing the appeal as t....

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