USV Private Limited ., In re
Date: October 14, 2021
Subject Matter
Questions in respect of past and completed supply as on the date of the application are liable to be rejected
Summary
Based on the submissions made by the applicant and hearings conducted, the subject application is rejected as being non-maintainabale as per Section 95 of the CGST Act, 2017 because the applicant has firstly raised questions as a recipient of service…
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s. USV Private Limited, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether in facts and circumstances o…