2022 (12) TMI 1532

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....For CGST authorities : Mr. K. K. Maiti and Ms. Ekta Sinha For the State :  Mr. Anirban Ray, Ld. Govt. Pleader, Md. T. M. Siddiqui and Mr. D. Ghosh Heard learned advocates appearing for the parties. By this writ petition petitioner has challenged the impugned order dated 25th September, 2019 passed by the West Bengal Appellate Authority for Advance Ruling which was filed by the respon....

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....y confirming the applicability for abatement prescribed for construction service under sl. No. 3(i) read with paragraph 2 of the Rate Notification on the entire value of the composite supply which ultimately would cost dear to the government exchequer. The appellate authority of advance ruling modified the aforesaid order of the Advance Ruling Authority. The petitioner challenges the aforesa....