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INTEGRATED CONSTRUCTIVE SOLUTIONS vs. ACST & E-CUM-PROPER OFFICER, CHAMBA CIRCLE
(First Appellate Authority, Himachal Pradesh)

Hon'ble Judges:

ROHIT CHAUHAN
Pet. Counsel
Ramesh Juneja
Res. Counsel
Nutan Majahan

Petitioner / Applicant

INTEGRATED CONSTRUCTIVE SOLUTIONS

Respondent ACST & E-CUM-PROPER OFFICER, CHAMBA CIRCLE
Court

FAA (First Appellate Authority)

State

Himachal Pradesh

Date Feb 14, 2020
Order No.

EXN-018/2019-AA/ GST Shimla HP-3159-64

Citation

2020(2) TAXREPLY 4200
Original Order
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ORDER

At the outset, I would like to make it clear that the provisions of both the Himachal Pradesh Goods and Services Tax Act, 2017 and Central Goods & Services Tax Act, 2017 (hereinafter referred to as HPGST and CGST Act respectively) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the HPGST Act would also mean a reference to the corresponding similar provisions under the CGST Act. 2. This appeal has been filed against the order dated 9-11-2018 passed by the Asst. Commissioner State Taxes & Excise (ACST & E)-cum-Proper Officer, Chamba vide which an additional demand of ₹ 16,28,237/- was created against the appellant under Rule 138 of HPGST & CGST Rules, 2017. 3. Brief facts of the case : (i)      The dealer is trader and trading in Earth Moving machinery/goods having various offices across North India in the State of Himachal Pr....

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