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K.B. ENTERPRISES CHAIL CHOWK, DISTT MANDI vs. THE ASSISTANT COMMISSIONER STATE TAXES & EXCISE CHAMBA
(First Appellate Authority, Himachal Pradesh)

Hon'ble Judges:

ROHIT CHAUHAN
Pet. Counsel
Pankaj Arora
Res. Counsel
Nutan Mahajan

Petitioner / Applicant

K.B. ENTERPRISES CHAIL CHOWK, DISTT MANDI

Respondent THE ASSISTANT COMMISSIONER STATE TAXES & EXCISE CHAMBA
Court

FAA (First Appellate Authority)

State

Himachal Pradesh

Date Dec 7, 2019
Order No.

31749-754 Appeal No. 001/2019

Citation

2019(12) TAXREPLY 4150
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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 Service Tax Act, 2017 and Central Goods & Service Tax Act, 2017 (thereinafter referred to as HPGST Act 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. The above appeal has been filed against the order dated 03.12.2018 passed by the Asst. Commissioner State Taxes & Excise Officer-cum-Proper Officer, Chamba vide which an additional demand of ₹ 4,90,908/- (Four Lakhs, Ninety thousand, Nine Hundred and Eight Rupees Only) was created against the appellant under Section 20 of HPGST Act, 2019 read with section 129 of the HPGST, 2017. 3. The present appeal was filed before the Addl. Commissioner Cum-first - Appellate Authority, State Goods &a....

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