Tamil Nadu Generation and Distribution Corporation Limited ., In re
Date: April 24, 2024
Court: Appellate Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Ashish Varma, D Jagannathan
Subject Matter
Delay of one day in filing appeal due to paucity of staff is condoned
Summary
The case involves an appeal filed by M/s Tamil Nadu Generation and Distribution Corporation Ltd. against an Advance Ruling regarding the GST applicability on various charges related to the distribution of electricity. The appellant sought condonation…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are in pan materia and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is specifi…