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SHRI DONGARMAL JAIN, PROPRIETOR. M/S. SHRADDHA TRADERS.
(Appellate Authority for Advance Ruling, Chhatisgarh)

Hon'ble Judges:

CHANDRA PRAKASH GOYAL
RAJAT BANSAL
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

SHRI DONGARMAL JAIN, PROPRIETOR. M/S. SHRADDHA TRADERS.
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Chhatisgarh

Date Apr 26, 2024
Order No.

STC/CG/AAAR/01/2022

Citation

2024(4) TAXREPLY 11090
Original Order
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ORDER

PROCEEDLNGS (Under Section 101 of the Central Goods &Services Tax Act,2017 and Chhattisgarh Goods &Services Tax Aet,20171 1. At the outset, we would like to make it clear that the provisions of the Central Goods & Services Tax Act, 2017 (here-in-after referred to as the “CGST Act”) & the Chhattisgarh Goods & Services Tax Act, 2017 (here-in-after referred to as the “SGST Act” or “CGGST Act”) are mirror images of each other except for certain specific provisions. Therefore, unless a specific mention is made, a reference to the CGST Act would mean a reference to the similar provisions under the CGGST Act and vice versa. Further, the expression ‘GST Act’ would be a common reference to both the CGST Act and CGGST Act. 2. This present appeal dated 13.12.2022 has been filed under Section 100 of the CGGST Act, 2017. 3. Brief Facts of the case: 3.1 The appellant is engaged in the business of running a ric....

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