Gujarat State Road Development Corporation Ltd ., In re
Date: December 30, 2020
Subject Matter
Application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not filing the application in proper FORM GST-ARA-1
Summary
On a combined reading of the provisions of the aforementioned Section 97 and Rule 104 of both the aforementioned Acts and Rules, we find that the application for obtaining an Advance Ruling under sub-section(1) of Section 97 is to be submitted in FOR…
The applicant M/s. Gujarat State Road Development Corporation ltd., Ground floor, Nirman Bhavan, Sector-10A, Gandhinagar-382010 has submitted that the Government of Gujarat, in order to have a developed, efficient and high quality system of road transportation, had formulated a ‘Road Policy’ on December, 1996 (“Policy”), to be implemented by the Roads and Building Departmen…