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UTTRANCHAL FILAMENT (INDIA)
(Authority for Advance Ruling, Uttarakhand)

Hon'ble Judges:

VIPIN CHANDRA
AMIT GUPTA
Pet. Counsel
Sandeep Kumar Gupta
Vishal Gupta
Res. Counsel
Na

Petitioner / Applicant

UTTRANCHAL FILAMENT (INDIA)
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttarakhand

Date Jun 12, 2019
Order No.

02/2019-20

Citation

2019(6) TAXREPLY 1156
Original Order
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ORDER

ORDER This is an application under sub-section (1) of Section 97 of the CGST/SGST Act, 2017 (hereinafter referred to as Act) and the rules made thereunder filed by M/s. Uttranchal Filament (India), Plot No. 14, 15, 16 Sector-2, IIE, SIDCUL, Hardwar seeking an advance ruling on following issue : (a) Whether the meaning of word 'lapse' in Notification No. 20/2018-Central Tax (Rate) would mean lapse for refund or lapse for utilization of input tax credit for payment of output tax liability? 2.  Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub-section (2) of Section 97 or sub-section (1) of Section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 3.  As per the said sub-section (2) of Section 97 of the CGST/SGST Act, 2017 advance ruling can be sought by an applicant in respect....

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