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M/S. NEWTRAMAX HEALTHCARE
(Authority for Advance Ruling, Himachal Pradesh)

Hon'ble Judges:

RAKESH SHARMA
ABHAY GUPTA
Pet. Counsel
Rajesh Gupta
Res. Counsel
Na

Petitioner / Applicant

M/S. NEWTRAMAX HEALTHCARE

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Himachal Pradesh

Date Nov 15, 2019
Order No.

HP-AAR-2/2019

Citation

2019(11) TAXREPLY 1080

Original Order
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ORDER

ORDER The applicant is a registered person engaged in manufacture and supply of Pharmaceutical formulations. He has obtained loan licence to manufacture for sale or distribution of drugs specified in schedule C and schedule C1 of the drugs and cosmetics Act, 1940. RECORDS OF PERSONAL HEARING - 2nd PROVISOS TO SECTION 98(2) OF CGST/HPGST ACT, 2017 Opportunity for personal hearing was granted to the applicant on 16-10-2019 & 15-11-2019, which was attended by Sh. Rajesh Gupta, Advocate on behalf of the applicant. The authorized representative of the applicant reiterated the submissions made in the application and requested to provide ruling on the same. After detailed hearing the application was admitted as the questions raised by the applicant are covered under section 97 (2) (d) of the CGST/HPGST Act, 2017. DISCUSSIONS AND FINDINGS OF THE AUTHORITY We have carefully gone through the application and submissions made by the applicant. The applicant has v....

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