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TMI Blog2021 (12) TMI 1266X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iness person. That this state of things came into being at the time of migration from the earlier tax regime to GST regime. That they have stopped business in one GSTIN and continuing in the other only. However certain credits are lying unutilized in the GSTIN where they have stopped business and would like to carry the credits into the active GSTIN. Therefore they have approached the AAR regard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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