9911796707
TMI Blog2020 (12) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... an undisputed fact that a search, of applicant's registered premises, was conducted by the Superintendent of Central Tax, Anti Evasion, Bangalore West Commissionerate under authorization issued by the competent authority on 30.08.2019, a Statement was recorded on 31.08.2019, an offence case was booked on 11.09.2020 and DRC-01A dated 09.07.2020 was issued on the issue of suppression of taxable value. Further, a summon dated 03.09.2020 was issued seeking clarification on the question of classification. The applicant vide letter dated 08.09.2020 to the Department sought a notice on the issue and informed that they will take up the matter of classification with Karnataka Film Chamber of Commerce and CBIC. It is pertinent to mention here tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SAD M.P. AND SRI. MASHHOOD UR REHMAN FAROOQUI, MEMBER Represented by : Sri. V R Balasubramani, Advocate Authorized Representative ORDER UNDER SECTION 98(2) OF THE CGST ACT, 2017 UNDER 98(2) OF THE KGST ACT, 2017 1. Sri. V. Mohandas Pai, Prop. M/s Dheeraj Enterprises, (called as the Applicant' hereinafter), I Floor, #245/2, 5th Cross, 5th Block,3rd Phase, Banashankari 3rd Stage, Bengaluru-560085. having GSTIN 29AJZPP9276F1Z2, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 KGST Act, 2017 read with Rule 104 of CGST Rules 2017 KGST Rules 2017, in form GST ARA-01, discharging the fee of ₹ 5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a Film distributor, r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation under SAC 9973 instead of SAC 999614 with an intent to pay lesser rate of tax of 12% instead of 18%. The Jurisdictional officer further reported that the final quantification of the demand was communicated to the applicant vide GST-DRC-01A dated 10.09.2020 prior to issuance of Show Cause Notice under Section 74 of the CGST Act 2017 and hence the issues are pending for proceedings u/s 74 thus the instant application is not maintainable in terms of first proviso to Section 98(2) of the CGST Act 2017. 5. Sri. V R Balasubramani, Advocate Authorized Representative of the applicant (AR), in response to personal hearing intimation letter dated 7-10-2020, vide letter dated 9-10-2020 submitted that the officer who has issued GST-DRC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;Pending', 'Decided' and 'Proceeding'. Further Pending , in general parlance as per dictionary means not yet decided or settled or awaiting conclusion or confirmation . Show Cause Notice has not been issued by the Revenue, proposing for change in classification and hence it can't be construed as the classification issue is pending. An issue which is undeniable/ indisputable/ positive / certain / pronounced / definite / sure / indubitable / resolved / unhesitating / unwavering is to be considered as 'Decided'. In this case the DRC-01A is not followed by the Show Cause Notice enclosed by all relevant documents and hence it can't be claimed that the issue is pending and therefore when the proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of which advance ruling is sought by the applicant. 11.2 At the outset, we would like to state that the provisions of both the CGST Act, 2017 and the KGST Act, 2017 are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the corresponding similar provisions under the KGST Act. 11.3 The issue before us is the admissibility / maintainability of the instant application and the said admissibility is governed by the first proviso to Section 98 (2) of the CGST Act 2017, which reads as under: The Authority shall not admit the application where the question raised in the application is already pending or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication out of which one issue is the Wrong classification resorted under self assessment by the applicant, under SAC 9973 instead of SAC 9996 14 . Thus it is clearly evident that the issue of classification of the services provided by the applicant was under investigation as evident from DRC-01A dated 10.09.2020. 11.5 Rule 142[1A] of the CGST Rules 2017, as amended, stipulates that the proper officer may, before service of notice to the person chargeable with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 74, as the case may be, communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A. Further the said form is prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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