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M/S. RDL-ZYCHL-JV
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

SUSMITA BHATTACHARYA
PARTHASARATHI DEY
Pet. Counsel
Sumit Nishania
Res. Counsel
Na

Petitioner / Applicant

M/S. RDL-ZYCHL-JV
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

West Bengal

Date Feb 5, 2021
Order No.

16/WBAAR/2020-21

Citation

2021(2) TAXREPLY 3854
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ORDER

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called 'the GST Act'), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the application 1.1 The Wular Conservation and Management Authority (hereinafter the recipient) has awarded the applicant a contract for the dredging of Wular Lake from RD 0 –RD 2090 metres....

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