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WINDLAS BIOTEC LTD
(Appellate Authority for Advance Ruling, Uttarakhand)

Hon'ble Judges:

P.K. GOEL
AHMED LQBAL
Pet. Counsel
Rajesh Gupta
Res. Counsel
Preeti Manral

Petitioner / Applicant

WINDLAS BIOTEC LTD
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Uttarakhand

Date Feb 18, 2022
Order No.

UK/AAAR/02/2021-22

Citation

2022(2) TAXREPLY 5753
Original Order
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ORDER

The present appeal has been filed under Section 100 of the Central Goods & Service Tax Act, 2017 and Uttarakhand Goods & Service Tax Act, 2017 (here in after referred to as “the CGST Act and UKGST Act”) by M/s Windlas Biotec Ltd, 40/1 Mohabewala Industrial Area, Dehradun, Uttrakhand (herein after referred to as ‘Applicant’) against the Advance Ruling Order 04/2021-22 dated 02.09.2021 passed by the Authority for Advance Ruling of Uttarakhand in an application made by them. At the outset, we would like to make it clear that the provisions of the CGST Act and UKGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to CGST Act would also mean a reference to the same provisions under the UKGST Act. Brief facts of the case: i. The applicant is registered with the GSTIN having Registration No. 05AAACW3417C1ZV and seek advance ruling on the followin....

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