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M/S. VILAS CHANDANMAL GANDHI
(Appellate Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

RAKESH KUMAR SHARMA
SANJEEV KUMAR
Pet. Counsel
S.s. Gupta
Res. Counsel
Na

Petitioner / Applicant

M/S. VILAS CHANDANMAL GANDHI
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Maharashtra

Date Aug 26, 2020
Order No.

MAH/AAAR/RS-SK/25/2020-21

Citation

2020(8) TAXREPLY 3397
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ORDER

(Proceedings under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST 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 would also mean a reference to the same provisions under the MGST Act. 2. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/s. Vilas Chandanmal Gandhi, Sigma one, Near MIT College, Kothrud, Pune-411038 (herein after referred to as “the Appellant”) against the Advance Ruling No. GST-ARA-40/2019-201B-06, dated 15.01.2020 , passed by the Maharashtra Authority for Advance Ruling (MAAR). BRIEF FACTS....

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