SJVN Limited ., In re
Date: February 1, 2024
Subject Matter
Advance ruling application rejected as the taxpayer has already been served notice under Section 73 on the same issue
Summary
The case involves an application under Section 97 of the GST Act filed by M/s SJVN Limited regarding the liability to pay GST RCM tax on royalty payments. The applicant, a power generating company engaged in a construction project, sought clarificati…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,UTTARAKHAND 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 COST/ SGST Act) and the rules made there under filed by M/s SJVN Limited, Naitwar Mori HEP, Bainol, Tehsil Mori, Uttarkashi, Uttara…