2021 (12) TMI 1266

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....98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Amis Engineers, 141, Durga Bhavan, R P Road, Secunderabad, Ranga Reddy, Telangana, 500003 (36AAEFA6532H1ZM) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act a....

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....ion is therefore, admitted. 4. Brief facts of the case: M/s. Amis Engineers, have obtained two GST registration certificates. Only one of which is in use and the other is dormant. They would like to be clarified regarding their eligibility to utilize the input tax credit in the login of GSTIN which is now dormant. Hence the application. 5. Questions raised: 1.  We are liable to file the G....