Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

WESTERN CONCESSION PRIVATE LIMITED (FORMERLY KNOWN AS M/S. H-ENERGY GATEWAY PVT. LTD.
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

B.TIMOTHY
B.V.BORHADE
Pet. Counsel
Nupoor Agarwal
Kunal Nikumbh
Res. Counsel
Na

Petitioner / Applicant

WESTERN CONCESSION PRIVATE LIMITED (FORMERLY KNOWN AS M/S. H-ENERGY GATEWAY PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Feb 22, 2019
Order No.

GST-ARA-94/2018-19/B-22

Citation

2019(2) TAXREPLY 659
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as ‘the CGST Act, and MGST Act”] by Western Concessions Private Limited (formerly known as H-Energy Gateway Private Limited), the applicant, seeking an advance ruling in respect of the following question. Whether the applicants are eligible to avail ITC of GST paid on goods and services used for construction of Tie-in pipeline, for delivery of re-gasified LNG from FSR U to the National Grid. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
16
May
S
M
T
W
T
F
S
20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).