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PRINSEP ASSOCIATION OF APARTMENT OWNERS
(Appellate Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

SHRAWAN KUMAR
DEVI PRASAD KARANAM
Pet. Counsel
Satyanarayan Gupta
Res. Counsel
None

Petitioner / Applicant

PRINSEP ASSOCIATION OF APARTMENT OWNERS

Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

West Bengal

Date Jan 8, 2024
Order No.

Appeal Case No. 01/WBAAAR/APPEAL/2024

Citation

2024(1) TAXREPLY 9351

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ORDER

An Appeal filed under Section 100 (1) of the West Bengal Goods and Services Tax Act, 2017/ Central Goods and Services Tax Act, 2017, by PRINSEP ASSOCIATION OF APARTMENT OWNERS having GSTIN: 19AAKAP4502F1ZL at 1, New Bata Road, Calcutta Riverside, P.S. Maheshtala, Kolkata - 700140 against the Ruling passed by the West Bengal Advance Ruling Authority vide Order No. 22/WBAAR/2023-24 dated 29.11.2023. 1. This Appeal has been filed by M/s Prinsep Association of Apartment Owners having GSTIN: 19AAKAP4502F1ZL at 1, New Bata Road, Calcutta Riverside, P.S. Maheshtala, Kolkata – 700140 against the Ruling passed by the West Bengal Advance Ruling Authority vide Order No. 22/WBAAR/2023-24 dated 29.11.2023 (hereinafter referred to as the ‘WBAAR’). 2. The matter was originally fixed for hearing on 18.01.2024 which was adjourned upon prayer from the appellant and has been finally heard on 20.03.2024. 3. The Appellant sought an advance ruling under section 97 of the Wes....

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