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TMI Blog2019 (12) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... g another opportunity to the appellant to hear their contentions on the comments of the jurisdictional authority has rejected the applicant stating that the application is filed when the proceedings are pending before the GST authorities. The appellant is aggrieved of the said decision and considers that the principles of natural justice is not followed in as much as they have not been extended an opportunity to comment on the submissions of the CGST authorities that the question raised in the application was already pending with the department - the-justice be met by remanding the case to the lower authority, to extend an opportunity to the appellant and then decide the case as per the provisions of law. We further find that this authority is empowered vide section 101(1) to Pass such order as deemed fit. The matter is remanded to the lower authority for consideration and passing of appropriate orders on whether the issue raised in the application by the appellant was already pending before the department after extending opportunity to the appellant - appeal allowed by way of remand. - AAAR/07/2019 (AR), A.R.Appeal No. 8/2019/AAAR - - - Dated:- 21-10-2019 - THIRU M. AJIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) by M/s. A.M. Abdul Rahman Rowther 86 Co., No.4, Old Palace Building, Pudukkottai (hereinafter referred to as Appellant). The appeal is filed against the Order No.37/AAR/2019 dated 27.08.2019 = 2019 (10) TMI 273 - AUTHORITY FOR ADVANCE RULING, TAMILNADU passed by the Tamilnadu State Authority for Advance ruling on the application for advance ruling filed by the appellant. 2. The appellant are manufacturing tobacco products without adding any flavouring, essence and chemical substances under the registered brand of Nizam Lady and trade name of A.R. Abdul Rahman Rowther Co. The appellant is registered under GST vide GSTIN 33AAHFA0811C1ZD. They had sought Advance Ruling on the following questions: Classification of the product Chewing Tobacco manufactured by them and applicability of Notification No.01/2017-Compensation Cess-(Rate). 3. The Original authority for Advance Ruling has ruled as follows: The application is rejected under first proviso to Section 98 (2) of the CGST/TNGST Act 2017, as the issue for which Advance Ruling is sought by the applicant is already pending before the appropriate authority. The above decision has been arrived at by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and they have not come for inspection in their unit so far but have obtained the statement from them as regards the description of the product and method of processing and manufacture of their product during the month of November 2018. After filing of application before AAR, they have issued SCN during the month of July 2019 stating the remark that there is shortfall in payment of GST under Section 73(1) of the CGST Act. Hence it is being categorically and vehemently denied on their part that there is no pending issue in relation to their product at the time of submission of application before AAR as regards subjected mater of classification of product. They prayed the Appellate Authority to set aside/modify the impugned ruling by the Lower Authority, grant a Personal Hearing and Pass any such further or other Order(s) as may be deemed fit and proper in facts and circumstances of the case. PERSONAL HEARING: 6. The Appellant was granted personal hearing as required under law before this Appellate Authority on 10.10.2019. S/Shri. A. Ibrahim Kalifullah, Chartered Accountant and R. Subramanian, Chartered Accountant and authorised representatives of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on filed before GST AAR The concerned Jurisdiction Authority has not taken their product sample and enquiry is not relating to the description of the product manufactured by them rather it is relating to the short levy of tax for the supply of goods. Knowing the fact that they have filed the application before AAR in order to obtain the ruling for product manufactured and sold by them, the concerned Jurisdiction Authority is trying to correlate the issue with that of inquiry proceedings termed it as that of issue already pending before the GST authorities in order to prevent them from obtaining the appropriate ruling in question. Further to that Jurisdiction authority has issued Show Cause Notice during July 2019 for short levy of GST for the supply of product and nowhere in SCN, there is mentioning about the description of product in question. The concerned Jurisdiction Authority has not raised any objection before AAR at the time of Personal hearing posted on 22nd May 2019 though the copy of the personal hearing notice is duly sent to them for their reply. Besides this, Hon ble GST AAR while pronouncing its ruling on the subjected matter, specified that it d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant has extended an opportunity to be heard in person as per the provisions prescribed under Section 98. The jurisdictional officers were also intimated on the application filed by the appellant. From the details available on record, it is seen that the revenue has not represented before the lower authority at the time of hearing. The lower authority has heard the case of the appellant. But subsequently, the CGST officers of Trichy commissionerate has responded to the information sought on the application of the appellant, wherein it is stated that a summon was issued on 8th Jan 2019 and Statement recorded on 9th Jan on the issue of short payment of compensation cess by misclassifying the product supplied by the appellant. On receipt of the said comments, the lower authority, without extending another opportunity to the appellant to hear their contentions on the comments of the jurisdictional authority has rejected the applicant stating that the application is filed when the proceedings are pending before the GST authorities. 7.2 The appellant is aggrieved of the said decision and considers that the principles of natural justice is not followed in as much as they have not be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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