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PLATINUM MOTOCORP LLP
(Appellate Authority for Advance Ruling, Haryana)

Hon'ble Judges:

SHEKHAR VIDYARTHI
SUREST KISHNANI
Pet. Counsel
Deepak Juneja
Res. Counsel
---

Petitioner / Applicant

PLATINUM MOTOCORP LLP
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Haryana

Date Jun 28, 2021
Order No.

HAR/AAAR/2019-20/03

Citation

2021(6) TAXREPLY 5476
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ORDER

The present appeal has been filed under Section 100(1) of Central Goods and Services Tax Act, 2017/ Haryana Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act/HGST Act, respectively) by M/s Platinum Motocorp LLP, Manesar (hereinafter referred to as the “Appellant”) against the Advance Ruling No. HAR/HAAR/R/2018-19/40 dated 01.03.2019. A copy of order dated 01.03.2019 of the Advance Ruling Authority was received by the appellant on 13.09.2019 and the appeal has been filed on 11.10.2019 which is within time. BRIEF FACTS OF THE CASE: The Facts of the case, as available from 'Facts and Issues of Ruling' in the Appeal submitted vide FORM 'GST ARA-02' by M/s Platinum Motocorp LLP, are that the Applicant is registered in GST at Gurugram as a Central Government (CBIC - Central Board of Indirect Taxes & Customs) administered taxpayer and is an authorised Dealer of Maruti Suzuki India Limited. The Applicant purchases 'Demo....

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