9911796707
TMI Blog2021 (8) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... r from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the APGST Act. 2. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. Crux Biotech Pvt Ltd. (hereinafter referred to as applicant), registered under the AP Goods & Services Tax Act, 2017. 3. Brief Facts of the case: * M/s. Crux Biotech India Private Limited (CBIPL) is engaged in the manufacture of Extra Neutral Alcohol (ENA) with licensing capacity of 75 KLPD as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On Verification of basic information of the applicant, it is observed that the applicant is under State jurisdiction, i.e. Assistant Commissioner (ST), Nandigama Circle, Vijayawada Division. The application has been forwarded to the jurisdictional officer with a copy marked to the Central Tax authorities to offer their remarks as per Sec. 98 (1) of CGST /APGST Act 2017 and accordingly the remarks are obtained from the officer concerned. Remarks of the Jurisdictional Officer: * The State jurisdictional officer concerned, submitted that DRC-01A dated 10.12.2020 had been issued to the applicant intimating the tax amount ascertained as being payable under section 73 (5) /74(5) read with Rule 142 (1A). * The applicant claimed exemption on s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Venkata Reddy & Associates, Charted Accountants attended and reiterated the submissions already made. 7. Discussion and Findings: We have examined the issues raised in the application and the submissions of the applicant as well. In the context of the remarks submitted by the jurisdictional officer, we examine the admissibility of the application without going into the merits of the case. It is evident from the application that the applicant approached the Authority for Advance Ruling on an issue which has already been pending with the proper officer. It bars this authority to take up or admit an application which has been already pending or decided in any proceedings in case of the applicant under any of the provisions of the Act un ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
