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RAJEEV KUMAR GARG
(Appellate Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

KARNAIL SINGH
AMRITA SONI
Pet. Counsel
Abhinav Mehrotra
Gaurav Goel
Res. Counsel
Na

Petitioner / Applicant

RAJEEV KUMAR GARG
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Uttar Pradesh

Date Nov 1, 2019
Order No.

09/AAAR/01/11/2019

Citation

2019(11) TAXREPLY 1231
Original Order
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ORDER

ORDER The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act and Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the CGST Act and UPGST Act") by M/s. Amar Food Products, 14/310, Madan Mohan gate, Agra (hereinafter referred to as the "Appellant") against the Advance Ruling Order No. 32, dated 30-6-2019 by the Authority for Advance Ruling, Uttar Pradesh [2020 (32) G.S.T.L. 549 (A.A.R. - CST - U.P.]. At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST 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 UPGST Act. Brief facts of the case 1.  M/s. Amar Food Products, 14/310, Madan Mohan gate, Agra (hereinafter called the appellant) is a registered assessee under GST havin....

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