9911796707
TMI Blog2024 (6) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of GST under RCM on the royalty payment and hence it is observed that the applicant has approached this authority, on the issue which has already been raised in applicant s own, case under the provisions of the central Goods and Services Tax Act, 2017 and hence we hold that in terms of section 98 (2) of the central Goods And Services Tax Act, 2017, the present application is not admitted and rejected without going into the merits of the case. Application rejected. - SHRI ANURAG MISHRA AND SHRI VIVEKANAND MAURYA, MEMBER Present for the Applicant : Sh. Saurabh Angra, Chartered Accountant Present for the Jurisdictional Officer : None Concerned Officer : Mrs. Maneesha Saini, Deputy Commissioner Note: An appeal against this ruling lies befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. SJVN Limited for the same. 2) That the District Magistrate Uttarkashi has accordingly allotted the mining rights to the applicant i.e. SJVN Limited and the Mining Portal is also operating on the GST Number of SJVN Limited. 3) That the Mining lease order issued by the DM Uttarkashi clearly states that the applicant i.e. SJVN Limited is accountable towards Uttarakhand Government for the proper use of mining material and to submit relevant mining records to the state government. 4) That for the purpose of Construction of the above mentioned work the applicant engaged a contractor namely Jai Prakash Associates Limited and that the contract awarded to M/s Jai Prakash Associates Limited included all the costs and taxes but if the applicant i.e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ciates limited through various challans issued in the name of the applicant. 2.1 In view of the above facts the applicant has sought advance ruling on the following question: That who is primarily liable to pay GST RCM tax on royalty payments SJVN Limited (the applicant) or Jai Prakash Associates Limited (the Contractor)? 3. At the outset, we would like to state that the provisions of both the GGST Act and the SGST Act are the same except for certain provisions; therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the GGST Act would also mean a reference to the same provisions under the SGST Act. 4. The Advance Ruling under GST means a decision provided by the authority or the appellate authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned officer, brought to the notice of the Authority that the applicant in their application dated 11.11.2023 had mentioned that on 19.04.2022, a Notice was issued to them by the Assistant Commissioner, Sector-6, SGST Department, to pay and deposit GST on RCM basis on the amount of Royalty paid. 7. We find that while filing the application Form for Advance Ruling dated 11.11.2023, the applicant has declared that the question raised in the application is not, 1) already pending in any proceedings in the applicant's case under any of the provisions of the Act, and 2) already decided in any proceedings in the applicant s case under any of the provisions of the Act. 7.2 We find that in the present application the applicant has sought advance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erning a subject matter against which the Department had already issued Notice under Section 73 of the CGST Act, 2017 SGAT Act, 2017. 10. In view of the above we find that the applicant has approached the Authority on the issue which is identical and similar to the issue against which the applicant had been served Notice under Section 73 of the CGST Act, 2017/SGAT Act, 2017. 11. we have examined the issue raised in the present application and the submissions of the applicant as well. In the context of the submission by the concerned officer, we have examined the admissibility of the application without going into the merits of the case and find that vide application dated 11.11.2023 the applicant has approached the authority for advance rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also that where the application is rejected, the reasons for such rejection shall be specified in the order. (3) . 12.2 we find that as per sub section (2) of the Section 98 of the Central Goods And services Tax Act, 2017, it is clearly specified that 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 an applicant under any of the provisions of this Act. 13. We further find that while filing the application Form for Advance Ruling dated 11.11.2023, Ruling, dated the applicant has not given true and correct picture in the FORM GST ARA-01 and tried to pass off the present application as a new question by declaring that the question raised i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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