Sanghvi Movers Limited ., In re
Date: November 13, 2019
Subject Matter
Where payments are netted off against receivables, the recipient will be eligible for full ITC as per proviso to Rule 37(1)
Summary
The customer has placed a service order for Crane hiring, based on which the applicant(SML) has placed a work order on SML(HO-> Head Office) and Tax invoice is raised by SML(HO) on the applicant and thereupon by the applicant on the customer. The…
The subject appeal has been filed under Section 100(1) of the Tamilnadu Goods & Services Tax Act 2017 / Central Goods & Services Tax Act 2017 (hereinafter referred to the Act’) by M/s. Sanghvi Movers Limited (hereinafter referred to as `Sanghvi’ or ‘Appellant). The appellant is registered under GST vide GSTIN 33AACCS3775K1Z4. The appeal is filed against the Order No.26/AA…