9911796707
TMI Blog2022 (1) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... :- The issue raised in the instant application and the audit objection raised in the audit report are one and the same i.e., applicability of GST on security deposit. Thus first proviso to Section 98(2) of the CGST Act 2017 is squarely applicable to the instant case, as all the conditions therein are fulfilled. X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred to as the CGST Act and KGST/SGST Act respectively). The Applicant is engaged in the activities of rendering services to DTH broadcasting service providers such as, Dish TV infra Private Limited. The applicant is into providing recharge services to broadcasting company subscribers for recharge of their bouquet chosen. 3. The applicant has sought advance ruling in respect of the following q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PERSONAL HEARING/ PROCEEDINGS HELD ON 26-11-2021 6. Sri Kiran Kumar T.H, GSTP, Authorised Representative of the applicant appeared for personal hearing proceedings held on 26-11-2021 and reiterated the facts narrated in their application. FINDINGS & DISCUSSION 7. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and the KGST Act, 2017 are in pari-materia and ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 decided in any proceedings in the case of applicant under any provisions of this Act". Thus the conditions to be considered before admission of application, on the basis of above proviso are as under: i. Whether the qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
