Tirumala Milk Products Pvt. Ltd ., In re
Date: December 22, 2020
Subject Matter
Appeal filed against the non-admittance of the application for advance ruling is not maintainable
Summary
The first proviso to Section 98(2) makes an application ineligible for admission if the Authority finds that the question raised in the application is already pending or decided in `any proceedings’ in the case of the applicant under any provis…
At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in parimateria and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions…