2020 (1) TMI 521 - AAR - GST

Admissibility of application - Whether N/N. 31/2017, dated 13th Oct., 2017 is applicable on them? - HELD THAT - The application shall not be admitted as per the provisions of Section 98(2) of CGST Act, 2017, as the question raised in the application is already pending with the State Tax authorities, Aligarh.

Summary

Issues:
- Applicability of Notification No. 31/2017, dated 13th Oct., 2017 on the Applicant

Analysis:
The case involved M/s. Wave Distilleries and Breweries Ltd., engaged in bottling alcoholic beverages for other companies. The applicant sought clarification on the applicability of Notification No. 31/2017, dated 13th Oct., 2017. The application was forwarded to the Jurisdictional GST Officer for comments, and a personal hearing was granted to the applicant. During the hearing, the applicant's representative submitted written explanations for consideration.

Upon reviewing the submissions and the pending case against the applicant related to tax calculation and legal proceedings, the Authority referred to Section 98(2) of the CGST Act, 2017. This section states that the Authority may admit or reject an application after examination, hearing, and review of records. However, the Authority cannot admit an application if the question raised is already pending or decided in any proceedings under the Act for the applicant.

In this case, the Authority unanimously ruled that the application regarding the applicability of Notification No. 31/2017, dated 13th Oct., 2017 would not be admitted. This decision was based on the provision of Section 98(2) of the CGST Act, 2017, as the question raised in the application was already pending with the State Tax authorities in Aligarh.