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HYT ENGINEERING COMPANY PRIVATE LIMITED
(Appellate Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

S. KANNAN
MINISTHY S.
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

HYT ENGINEERING COMPANY PRIVATE LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Uttar Pradesh

Date Jul 15, 2022
Order No.

UP/AAAR/02/2022

Citation

2022(7) TAXREPLY 6562
Original Order
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ORDER

The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UPGST Act”) by M/s HYT Engineering Company Private Limited, New Electric Loco Shed, Opp Saiyedpur Railway Station, Chochakpur Saidpur Road Saiyedpur Bhitri, Ghazipur (hereinafter referred to as the “Appellant”) against the Advance Ruling Order No. UP ADRG 92/2022 dated 24.01.2022 issued by the Authority for Advance Ruling, Uttar Pradesh. At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST 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, 2017 would also mean a reference to the same provisions under the UPGST Act, 2017 and vice versa. Brief Facts of the Case 1. The Appellant has entered into a ....

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