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NATIONAL ALUMINIUM COMPANY LIMITED
(Appellate Authority for Advance Ruling, Odisha)

Hon'ble Judges:

RAKESH KUMAR SHARMA
SASWAT MISHRA
Pet. Counsel
P.k Sahu
Kedarnath Tripathy
M.m.mishra
Res. Counsel
Na

Petitioner / Applicant

NATIONAL ALUMINIUM COMPANY LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Odisha

Date Jan 21, 2019
Order No.

02-03/ODlSHA-AAAR/Appeal/2018-19

Citation

2019(1) TAXREPLY 505
Original Order
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ORDER

M/s. National Aluminium Company Limited (Appellant-I), aggrieved by the Advance Ruling No.02/ODISHA-AAR/18-19, dated 28.09.2018, pronounced by the Odisha Authority for Advance Ruling, Bhubaneswar (AAR), has filed an appeal before AAAR, Odisha, on 05.11.2018, under Section 100 of the Odisha Goods and Services Tax Act, 2017 / CGST Act, 2017. Commissioner, CX & GST, Bhubaneswar (Appellant-II) has also filed an appeal against the said Advance Ruling No.02/ODISHA-AAR/ 18-19 dated 28.09.2018. Since both the appeals have arisen out of the sun authority intends to dispose of both the appeals vide this common order. 2.0. M/S National Aluminium Company Limited (Appellant-I) having GSTIN 21AAACN7449M1Z9 is registered in Bhubaneswar, Odisha and falls within the jurisdiction of State of Odisha. The Appellant-I is stated to be a manufacturer of aluminium metal through its refinery located at Damanjodi & Smelter Plant at Angul (Odisha). It has townships at Angul, Damonjodi and Bhu....

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