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TMI Blog2023 (10) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... ation is received as enumerated under Section 13(c)(a) of the CGST Act - The applicant shall receive a supplementary invoice or payment debit note, within thirty days of such price revision and such supplementary invoice or debit note shall be deemed to have been issued in respect of an outward supply made under CGST/SGST Acts. - SRI S.V. KASI VISWESWARA RAO, AND SRI SAHIL INAMDAR, I.R.S., MEMBER [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Jaiprakash Associates Limited, 6-3-1099/1100/10, Park Homes, Rajbhavan Road, Somajiguda, Telangana, Hyderabad - 500082 (36AABCB1562A1ZC) has filed an application in FORM GST ARA-01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trance portal of Tunnel 1 of Srisailam Left Bank Canal Tunnel Scheme of Alimineti Madhava Reddy Project (A.M.R.P.) from Neelam Sanjeeva Reddy Sagar Project Reservoir (Srisailam Reservoir) in Mahaboobnagar and Nalgonda Districts of Andhra Pradesh, India on 25 August 2005 vide agreement No. 54SE/2005-06 dated 25-08-2005. Tunnel-1 alignment passes through Amarabad Reserved Forest and Tiger Sanctuary. That the Agreement prescribes use of Tunnel Boring Machines (refer page 20 Para 8.01) 4.3 That accordingly, work commenced from Exit portal in June 2008 and from Inlet portal from June 2011 and work is an ongoing one even till today. 4.4 That Ministry of Environment and Forests (MoEF) has restricted the entry into forest area for survey and invest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Goutam Bose, GM, Finance appeared before the AAR on 06.09.2023 for personal hearing and reiterated the contentions already submitted along with the application. 2. Further, the Authorized Representative/Applicant M/s. Jaiprakash Associates Limited, Hyderabad reiterated that their case/Similar Case is not pending in any proceedings in the applicant's case under any of the provision of the Act and have not already decided in any proceedings in the applicant's case under any of the provisions of the Act. 3. During the course of hearing the attention of the applicant was drawn to Sec 142(2)(a) of the CGST Act wherein it is enumerated that any amount received because of price revision done with respective a contract entered prior to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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