Jayesh Anilkumar Dalal ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- July 2, 2021
- Type:
- Advance Ruling
- Members:
- Ajay Dixit, Ministhy
Subject
Services provided to the SUDA would qualify as an activity in relation to function entrusted to Panchayat or Municipality. AAR ruling set-aside.
Summary
Q. Whether the services provided by the Appellant to the SUDA would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G and 243W of the Constitution of India and whether these services would…
Judgement
1) M/s Jayesh A Dalai, a proprietorship firm, having registered address at Shop No. 4, J. S. Market, Suhag Nagar, Firozabad, Uttar Pradesh, 283203 (the Appellant) is a registered assessee under GST having GSTN: 09AAVPD9Q61B1ZK. 2) As per Appellant, there is an agreement between Director, State Urban Development Agency (herein after referred to as “SUDA”), and M/s Jayesh A Dalai, Jalara…