Shapoorji Pallonji and Company Pvt. Ltd ., In re
Date: January 25, 2021
Subject Matter
Eligibility to credit based on the transitional provisions is not under the purview of the Advance Ruling
Summary
a. Whether the transitional Provisions under Section 142(11)(c ) is applicable as claimed by the appellant or Section 142(11) (b) is applicable as ruled by the lower authority and accordingly the liability of the appellant to pay GST on the amount tr…
The subject appeal has been filed under Section 100(1) of the Tamilnadu Goods & Services Tax Act 2017 / Central Goods & Services Tax Act 2017 by M/S. Shapoorji Pallonji and Company Private Ltd (hereinafter referred to as ‘Appellant’ or SPCPL). The appellant is registered under GST vide GSTIN 33AAACS6994CIZC. The appeal is filed against the Order No.03/AAR/2020 dated 31.01.2020…