Uttar Pradesh Power Corporation Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- January 20, 2021
- Type:
- Advance Ruling
- Members:
- Ajay Dixit, Amrita Soni
Subject
No ruling on leviabiity of GST on O&M Expenses charged from subsidiary companies due to difference in opinion of members
Summary
In view of difference of opinion between the Members of Appellate Authority for Advance Ruling for Goods and Service Tax, Uttar Pradesh, no ruling can be issued on the questions raised by the Appellant, in terms of the provisions of Sub Section 3 of…
Judgement
The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act and Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UPGST Act”) by M/s. Uttar Pradesh Power Corporation Ltd, Shakti Bhawan, 14, Ashok Marg, Lucknow, Uttar Pradesh (hereinafter referred to as the “Appellant”) against the Advance Ruling Orde…