Unique Aqua Systems ., In re
Date: October 13, 2021
Court: Appellate Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): M V S Choudary, M A Siddique
Subject Matter
No ruling is issued under Section 101(3) because of the divergence of opinion between both the Members.
Summary
The issue is not answered and is deemed to be that no ruling is issued under Section 101(3) of the CGST/TNGST Act 2017 because of the divergence of opinion between both the Members.
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. Unique Aqua Systems (herein after referred as the Appellant), having their registered office at No.26, Sri Sakthi Nagar Main Road, Opp to Metro Rail Pillar 93, Arumbakkam, Chennai 600106 are engaged in Operation and Maintenance of High Qual…