Jaideep Ispat and Alloys Pvt Ltd ., In re
Date: January 18, 2021
Court: Authority for Advance Ruling
Bench: Madhya Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Manoj Choubey, Virendra Jain
Subject Matter
AAR cannot give ruling on technical/procedural matters
Summary
The applicant’s question whether the procedure adopted and the documents/records maintained by applicant can be deemed to be a sufficient compliance of conditions and restrictions for admissibility of input tax credit of tax paid on inward supp…
1. M/s JAIDEEPISPAT AND ALLOYS PVT LTD.(hereinafter referred to as the Applicant) is engaged in procurement of scrap for the purpose of manufacturing of .S. billets by melting the same. The Applicant is having a GST registration with GSTIN23AABCJ4896R4ZQ. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissim…