9911796707
TMI Blog2024 (6) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... his order. PROCEEDINGS 1. This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s SJVN Limited, Naitwar Mori HEP, Bainol, Tehsil Mori, Uttarkashi, Uttarakhard-249128, (herein after referred to as the "applicant") registered with GSTIN-05AAICS1307F1ZS under the CGST Act, 2077 read with the provisions of the UGGST Act, 2017 (hereinafter referred to as 'the applicant'). 2. In the application dated 11.11.2023 the applicant submitted that: 1) That SJVN Limited (the applicant) is a Mini Ratna, Category I and Schedule A CPSE under administrative contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a power generating company, which is exempt from GST, hence as a policy matter no ITC is being claimed by the applicant i.e. SJVN Limited on any of its inputs and all the Tax on outward supplies is paid in cash. 6) That on 79/04/2022 a Notice was issued by Assistant Commissioner, Sector-6 SGST Department on the basis of information received by their Head Office directing the applicant i.e. SJVN Limited to pay GST RCM on royalty u/s 9 (3) on mining rights allotted to it and in compliances of the said notice the applicant deposited the GST RCM on royalty on the same. 7) That on depositing the GST under RCM on the Royalty as per the above notice, the applicant was informed by their contractor i.e. M/s Jai Prakash Associates limited that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licant. 5. As per the said sub-section (2) of Section 97 of the Act advance ruling can be sought by an applicant in respect of: (a) Classification of any goods or services or both, (b) Applicability of a notification issued under the provisions of this Act, (c) Determination of time and value of supply of goods or services or both, (d) Admissibility of input tax credit of tax paid or deemed to have been paid, (e) Determination of the liability to pay tax on any goods or services or both, (f) Whether the applicant is required to be registered, (g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both within the meaning of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth the categories of the GST ARA-01 "Application Form for Advance Ruling", therefore, in terms of section 97 of the Act, firstly we have to examine the legality and admissibility of the application filed by the applicant, for seeking advance ruling. 8. We find that the applicant i.e. M/s SJVN Limited, registered with GSTIN-05AAICS1307F1ZS was served with three DRC-01A all dated 19.02.2022 for deposit of GST on the Royalty paid under RCM basis for the financial year 2019-20, 2020-21 and 2021-22 vide letter C. No. 159, 160 and 161 all dated 19.02.2022 for royalty on mining lease. 8.2 We find that the Joint Commissioner (Audit), State Tax, Garhwal Zone, Dehradun vide his report dated 09.01.2024 informed this Authority that on the same issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the instant application before going into the merits of the application. 12. We find such situation have been covered under sub section (2) of the section 98 of the Central Goods And Services Tax Act, 2017 and, for better perspective the relevant portions are reproduced below: Procedure on receipt of application. 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to furnish the relevant records: Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the said concerned officer. (2) The Authority may, after examining the application and the records ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther observe that during the personal hearing the applicant's representative was specifically asked about the receipt of Notices on the same issue, wherein he admitted that the applicant did received the notices under Section 73 of the GGST Act, 2017/SGST Act, 2017. 15. In view of the above facts, it is very clear that applicant has approached the authority, for the identical and similar issue of payment of GST under RCM on the royalty payment and hence we observe 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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