9911796707
TMI Blog2018 (9) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... assification for Aluminium foil disposable container, which is already raised in the Show Cause Notice issued by the Department under the GST law and the proceedings are still pending - as the question raised by the applicant in the application is already pending proceedings, in the case of the applicant themselves, the application is not admissible under the said provisions and therefore liable f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s. Veeram Natural Products, Administrative office at No.4, Shanmugam Road, Sivakasi and factory at No. 1/518 Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le container on payment of tax under SH No.76151030 of GST tariff. The Applicant has stated that they purchase raw materials on payment of GST 18% adv. and the GST payable under SH76151030 is 12% adv.(6% CGST 6% SGST). Thus there was accrual of excess credit of input tax due to inverted tax structure between the raw material and finished products supplied. Therefore, the applicant had filed appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on for Aluminium foil disposable container, which is already raised in the Show Cause Notice issued by the Department under the GST law and the proceedings are still pending. First Proviso to Section 98(2) of the CGST/TNGST Act 2017, states that: Provided that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proce ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
