9911796707
TMI Blog2023 (8) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of material facts or mis-representation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. 5. The provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax 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. 1. The applicant submitted a copy of challan dated 30.12.2022 evidencing payment of application fees of Rs. 5,000/- each under sub-rule (1) of Rule 104 of CGST Rules 2017 and SGST Rules 2017. The online application form for advance ruling dated 30.12.2022 was physically received on 05.01.2023 as mandated under Rule 107A. 2.1 Tamil Nadu Medical Council (in short-Applicant') previously known as Madras Medical Council was constituted under the Madras Medical Registration Act IV of 1914 by the Local Legislature. It caters to the registration of Registered. Medical Practitioners practicing or completing their study in the state of Tamil Nadu, Pondicherry and And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, it is stated that during PH, Members raised question of suppression of the said information in AAR application, with regard to this it is stated that Section 70 of CGST Act spells out only powers vested with the investigating officer as prescribed by Section 193 and 228 of Indian Penal Code in relation to Summons / Statement on oath and the same do not amount to "proceedings" under CGST Act. 'Proceedings' is not defined in CGST Act and in the absence of statutory definition, it shall be accorded literal interpretation. The fact that the term 'Proceeding' adjudication proceedings' and 'investigation' has been used separately and not interchangeably in the CGST Act suggests that the term 'proceeding' does not include 'investigation' and 'inquiry' within its ambit. 3.2 The applicant further relied on the judgements of Hon'ble Supreme Court in the case of Liberty Union Mills Vs Union of India and Radha Krishna Industries vs State of Himachal Pradesh and Ors to distinguish Proceedings' from enquiry / summons. They also relied on the judgement of Hon'ble Allahabad High Court in the case of G.K. Trading Company vs Union of Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd carrying out the statutory obligations and responsibility; the list of registered Medical Practitioners are published in Tamil Nadu Government Gazette every year. 4.4 The concerned State authority has also stated that The Council is functioning with the source of Registration Fees received from Medical Practitioners for incurring expenses such as salary to employees, building maintenance, payment of Electricity and water charges etc as not receiving any Govt. grant either from State or Central. 4.5 The concerned State authority, with regard to the question of the applicant that Whether GST is applicable on various fees collected by Tamil Nadu Medical Council a Government Authority has stated that Tamil Nadu Medical Council is not a Service provider or doing any business activities. This has been confirmed by the Additional Commissioner, Chennai North, Office of the Principal Commissioner of CGST 86 Central Excise, Chennai - 34 in his order issued from C.No. V/15/110/2019-Ch-Adj./DIN-20220159TK000000DC8E DT. 31.01.2022. Hence GST is not applicable for various fees collected by Tamil Nadu Medical Council, a State Government Authority. 4.6 The said authority has neither furnishe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submissions made by the applicant in the advance ruling application, the additional submissions made during the personal hearings and the comments furnished by the State Tax Authorities. The applicant filed advance ruling application for determination of the liability to pay tax on service, within the meaning of that term as per Section 97(2)(e) of GST Act, 2017. We also take cognizance of the fact that subject matter of the application viz collecting various fees by the applicant fulfills the requirement of Section 95(a) of the Act. However, while examining the application of the applicant in terms of Section 98 (2), we find that the questions raised in the application are being investigated by DGGI. As per Section 98(2) of the Act, the Advance 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 an applicant under any of the provision of the Act. 7.2 The questions raised in advance ruling application which are already pending investigation by DGGI against the applicant was brought to the attention of the AR in the personal hearings for which the applicant provided various submis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of statutory definition, the term 'proceedings shall be accorded a literal interpretation. The applicant relied on the judgements without citations of Hon'ble Supreme Court in the case of Liberty Union Mills Vs Union of India and Radha Krishan Industries vs State of Himachal Pradesh and Ors, the judgement of Hon'ble Allahabad High Court in the case of G.K. Trading Company vs Union of India to distinguish 'proceedings' from enquiry / summons. The cited rulings, rendered in issues other than advance ruling, pertains to attachment of properties in the case of Radha Krishan Industries and simultaneous proceedings on same matter by two authorities covered under Section 6(2(b) in the case of G.K. Trading Company. The term 'proceedings' has been used in various sections of the Act under different context and therefore the said ruling relied by the applicant not apply to the issue on hand. 7.9 However, Hon'ble High Court of Andhra Pradesh in the case of Master Mind Vs Appellate Authority for Advance Ruling (2022) 1 Centax 288 (A.P.)/ 2023 (70) G.S.T.L. 45 (A.P.) [23-11-2022] held that Application for advance ruling is not admissible when proceedings in r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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