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TMI Blog2024 (7) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue raised in the instant application and the audit objection raised in the audit report are one and the same and the same has already been decided in the proceedings. Thus, first proviso to Section 98 (2) of the CGST Act 2017 is squarely applicable to the instant case and hence is inadmissible. How to set off Input and Output in a situation where the Applicant is having more than one business done under the same GST Number? - HELD THAT:- The authority can't give any decision on the issues that are not covered under Section 97 (2) of the CGST Act 2017. In the instant case the questions is not covered under the issues specified under Section 97 (2). Thus, the same cannot be answered. - DR. M.P. RAVI PRASAD AND SRI. T. KIRAN REDDY, MEM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... about determination of the liability to pay tax on any goods or service or both and is admissible under Section 97 (2) (d) and 97 (2) (e) of the CGST Act 2017 respectively. However, the question raised in serial number appears to be not covered under section 97 (2) of CGST Act 2017, and the same will be discussed in detail in the findings. Hence the Application is admitted partially. PERSONAL HEARING/ PROCEEDINGS HELD ON 14.03.2024 5. Sri Siddartha S Javali, CA and Duly Authorised Representative of the applicant appeared for personal hearing proceedings held on 14.03.2024 and reiterated the facts narrated in their application. FINDINGS DISCUSSION 6. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is, it will be eligible to claim ITC since the subsequent transactions of letting out will be covered by GST. 8.2 However, the above-mentioned Hon'ble Odisha High Court's order has been appealed before the Hon'ble Supreme Court of India vide case number C.A. No. 002948/2023 and is still pending before the Hon'ble Supreme Court. The Applicant has sought advance ruling in respect of claiming ITC on building materials purchased and utilised for the construction of commercial complex. Since the same issue is pending before the Hon'ble Supreme Court, the same cannot be answered by this Authority as the case is sub judice. 9. The Applicant wants to know the applicability of RCM on freight inward. An Audit Report dated 13.12.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be 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 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 that term. 10.1 It could be seen from the above that the authority can't give any decision on the issues that are not c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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