Case LawAdvance Ruling order No. 14/2020
Dee Vee Projects Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Madhya Pradesh
- Date:
- August 28, 2020
- Type:
- Advance Ruling
- Members:
- Manoj Kumar Choubey, Virendra Kumar Jain
Subject
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…
Judgement
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…