Case LawOrder No. 22/2020
Sumeru Infra Solution ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Madhya Pradesh
- Date:
- December 18, 2020
- Type:
- Advance Ruling
- Members:
- Manoj Kumar, Virendra Jain
Subject
No application can be made to admissibility of Input tax credit on the procedural issue
Summary
During the hearing, the Applicant stated that their case is covered under the Section 97(2)(d) of the CGST Act, 2017 but we find that the question raised about the rectification of invoices, filing of returns and refunds of amended invoices . The pro…
Judgement
1. The Applicant M/s Sumeru Infra Solution, Survey No.14/1/2, Sai Petrolium, Khandwa-Baroda Road, Alirajpur, Jhabua(MP) is having GSTN number 23ACXFS6393R2ZR and engaged in providing Engineering and Works tract service. 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…