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ROD RETAIL PRIVATE LIMITED
(Appellate Authority for Advance Ruling, Delhi)

Hon'ble Judges:

MALLIKA ARYA
ANKUR GARG
Pet. Counsel
Ashok K. Bhardwaj
Manish Hirani
Res. Counsel
---

Petitioner / Applicant

ROD RETAIL PRIVATE LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Delhi

Date May 23, 2022
Order No.

Order No./03/DAAAR/ 2022-23/1999-2004

Citation

2022(5) TAXREPLY 6099
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ORDER

At the outset we would like to make it clear that the provisions of CGST, Act 2017 and DGST, Act 2017 are pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the DGST Act. 2. The present appeal has been filed under section 100 of the Central Goods and Service Tax Act 2017 and Delhi Goods and Service Tax Act 2017 (herein after referred to as CGST Act, 2017 and SGST Act, 2017) by M/s Rod Retail Private Limited, 204, Ground/F/F, Okhla Industrial Estate, Phase-III, New Delhi-110020 New Delhi (herein after referred to as Appellant) against the advance Ruling No. 01/DAAR/2018 dated 27.03.2018. The date of communication of Advance Ruling to the appellant was 10.04.2018 BRIEF FACTS OF THE CASE 3. The applicant is in the business ....

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