Dee Vee Projects Ltd ., In re

Date: August 28, 2020

Court: Authority for Advance Ruling
Bench: Madhya Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Manoj Kumar Choubey, Virendra Kumar Jain
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Subject Matter

Effective date of a Notification is the date of its publication in the Official Gazette

Summary

1. In Civil Appeal No. 6071 of 1999, Union of India Versus M/s Ganesh Das Bhojrajthe Honorable Supreme Court has held that the effective date of a notification is the date of the publication in the official gazette.The Hon’ble Supreme Court has…

1. M/S DEE VEE PROJECTS LIMITED (hereinafter referred to as the Applicant) is engaged in works contract. The Applicant is having a GST registration with GSTIN 23AAECD4519B1Z8. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference…

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