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PAYLINE TECHNOLOGY PRIVATE LIMITED
(Appellate Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

PRAMOD KUMAR
NITIN BANSAL
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

PAYLINE TECHNOLOGY PRIVATE LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Uttar Pradesh

Date Sep 23, 2024
Order No.

UP/AAAR/04/2024-25

Citation

2024(9) TAXREPLY 11510
Original Order
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ORDER

(Passed by the Appellate Authority for Advance Ruling under Section 101(1) of Uttar Pradesh Goods and Services Tax Act, 2017) Represented by : Sri Manoj Kumar Goyal, C.A. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Uttar Pradesh Goods and Service Tax Act are pari-materia and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act, 2017 would also mean a reference to the same provisions under the Uttar Pradesh State Goods and Service Tax Act, 2017. 2.1. This appeal has been filed by M/s Payline Technology Private Limited, Basement, H-47, Cabin No.7, Block-H, Sector-63, Noida, Gautam Buddha Nagar, Uttar Pradesh – 201301 (hereinafter referred to as 'Appellant') against the advance ruling no. UP ADRG-43/2024 date....

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