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HITESH GWALANI
(Appellate Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

MAHENDRA RANGA
RAVI KUMAR SURPUR
Pet. Counsel
Prafful Gupta
Hitesh Gwalani
Res. Counsel
---

Petitioner / Applicant

HITESH GWALANI

Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Rajasthan

Date Jul 23, 2024
Order No.

RAJ/AAAR/04/2024-25

Citation

2024(7) TAXREPLY 11507

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ORDER

(Proceedings under Section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017) At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are pari-materia barring a few exceptions. Therefore, unless a specific mention made to such dissimilar provisions, a reference to the Central GST Act, 2017 should also be read as a reference to corresponding provisions of Rajasthan GST Act, 2017. The present appeal has been filed under Section 100 of the Central Goods & Service Tax Act, 2017 (hereinafter also referred to as ‘the CGST Act’) read with Section 100 of the Rajasthan Goods & Services Tax Act, 2017 (hereinafter also referred to as ‘the RGST Act’) by the Appellant against AAR, Rajasthan Ruling Order No. RAJ/AAR/2023-24/ dated 09.04.2024. BRIEF FACTS OF THE CASE The Appellant, M/s Hitesh Gwalani are a supplier of waste papers. The....

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