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STERLITE TECHNOLOGIES LIMITED
(Appellate Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

D.K. SRINIVAS
RAJEEV KUMAR MITAL
Pet. Counsel
Rohit Jain
Srinivas Kali
Vivek Baj
Res. Counsel
---

Petitioner / Applicant

STERLITE TECHNOLOGIES LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Maharashtra

Date Feb 7, 2023
Order No.

MAH/AAAR/KS-RM/17/2022-23

Citation

2023(2) TAXREPLY 7025
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ORDER

(Proceedings under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 1. At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Maharashtra GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to the same provisions under Maharashtra GS7 Act, 2017. 2. The present appeal has been filed under Section 100 of the Central GST Act, 2017 (hereinafter also referred to as 'the CGST Act') read with Section 100 of the Maharashtra GST Act, 2017 (hereinafter also referred to as the 'MGST Act') by Sterlite Technologies Limited a company incorporated the Companies Act, 1956, having its registered office at E-1, E-2, E-3, MIDC Waluj, Aurangabad, Maharashtra-431 136. (Hereinafter also referred to as 'the Appell....

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