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JAYESH ANIL KUMAR DALAL
(Appellate Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

AJAY DIXIT
MINISTHY S
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

JAYESH ANIL KUMAR DALAL
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Uttar Pradesh

Date Jul 2, 2021
Order No.

UP AAAR 17/2021

Citation

2021(7) TAXREPLY 5193
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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. Jayesh A Dalal, Shop No. 4, J.S. Market, Suhag Nagar, Firozabad, Uttar Pradesh (hereinafter referred to as the “Appellant”) against the Advance Ruling Order No. UP ADRG 71/2021 dated 21.01.2021 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) M/s Jayesh A Dalal, a proprietorship firm, having registered address at Shop No. 4, J. S. Market, Suhag Nagar,....

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