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TaxReply India Pvt Ltd

T.P. AJMER DISTRIBUTION LIMITED
(Appellate Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

ARCHANA P. TIWARI
ALOK GUPTA
Pet. Counsel
Narendra Singhvi
Res. Counsel
Na

Petitioner / Applicant

T.P. AJMER DISTRIBUTION LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Rajasthan

Date Oct 18, 2018
Order No.

RAJ/AAAR/02/2018-19

Citation

2018(10) TAXREPLY 547
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ORDER

1. At the outset we would like to make it clear that provisions of both the Central GST Act, 2017 and Rajasthan 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 would also mean a reference to the same provisions under Rajasthan GST Act. 2. The present appeal has been filed under Section 100 of the Central GST Act, 2017 (hereinafter also referred to as ‘CGST Act’) and Rajasthan GST Act, 2017 (hereinafter also referred to as ‘RGST Act’) by M/s. TP Ajmer Distribution Limited, Ajmer against the Advance Ruling No. RAJ/AAR/2018-19/02 dated 11.05.2018. CONDONATION OF DELAY 3. The first issue relates to the issue of condonation of delay in filing appeal under Section 100(2) of the CGST Act. The Appellants has submitted that in the instant matter, the impugned advance ruling dated 11.5.2018 passed by the Learned Rajast....

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