Doon Valley Logistics ., In re

Date: July 18, 2022

Court: Authority for Advance Ruling
Bench: Uttarakhand
Type: Advance Ruling
Judge(s)/Member(s): Anurag Mishra, Rameshvar Meena
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Subject Matter

No ruling on eligibility of ITC on inputs received for development of infrastructure as the matter is sub-judice.

Input Tax Credit

Summary

Q. Whether the Input Tax Credit on Inputs and Input Services received for development of the said infrastructure by the applicant is admissible to them or not? The applicant submitted that the appeal in the matter of CCE Vs Safari Retreats (P) Ltd &a…

1. This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s Rameshwar Havelia with Trade name M/s Doon Valley Logistics, 271 KA, PO- Harrawala, Kuanwala, Haridwar Road, Dehradun, Uttarakhand- 248160 (herein…

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