Maharashtra Authority for Advance Ruling 24 May 2019, GST-ARA-123/2018-19/B-56 Mumbai (1. Whether on the facts and circumstances of the case and as per the law, the applicant is not eligible to avail/utilize the input tax credit of the taxes paid in terms of section 16 read with section)

MAHARASHTRA AUTHORITY FOR ADVANCERULING 400010. (Constituted under section 96 of the Maharashtra Goods and Services Tax Act, 2017) '1) Shri B. Timothy, Addl. Commissioner of Central Tax, (Member) Member) PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the