Anmol Industries Limited ., In re
Date: January 21, 2024
Subject Matter
Upfront premium paid by the applicant towards the services of leasing of the land for industrial purposes by SMPK Port: Matter remanded to AAR for fresh consideration
Summary
The case law involves an appeal that is being considered, where the appellant's submission and the revenue’s submissions, as well as the Advance Ruling by the West Bengal Authority for Advance Ruling (WBAAR), have been carefully examined. T…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’ and the ‘SGST Act, 2017’) are in pari materia and have the same provisions in like matt…