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2019 (5) TMI 1509 - HC - GSTPermission for withdrawal of Advance Ruling application - adjustment of Service Tax which has been paid on mobilization advances in Pre-GST regime - HELD THAT - The applicant has not filed the revised application but requested to permit them to withdraw the application quoting the reason that the advance ruling can not be sought in respect of transitional matters. The application filed by the Applicant for advance ruling is disposed off as withdrawn.
Issues:
1. Application for advance ruling under CGST Act and KGST Act regarding adjustment of Service Tax paid on mobilization advances in Pre-GST regime. Analysis: The case involved an application for advance ruling filed by M/s. Urbanac Projects Private Limited seeking clarification on how to adjust the Service Tax paid on mobilization advances in the Pre-GST regime. The Applicant Company, engaged in Works Contract services, had received mobilization advances in the pre-GST era and paid service tax on these advances. They contended that VAT was not paid or payable on these advances due to the absence of property transfer in goods. The Applicant posed a specific question regarding the adjustment of Service Tax paid on these advances. During the hearing, Sri. Badrinath, representing the Applicant, presented the case details and arguments. However, the authority directed the Applicant to reframe the question/s in their application. Despite this directive, the Applicant did not revise the application but instead requested to withdraw it, citing that advance ruling could not be sought for transitional matters. Consequently, the ruling passed by the court disposed of the application as withdrawn. This judgment highlights the importance of clarity in framing questions for advance rulings under the CGST Act and KGST Act. It underscores the need for precise and relevant queries to receive a conclusive ruling. Additionally, the case serves as a reminder that advance rulings may not be applicable to transitional matters, emphasizing the limitations of seeking such rulings in specific contexts.
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