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TMI Blog2024 (7) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... ion fees. Pursuant to the said audit observations the Applicant has sought ruling. Further, it is also seen that the Applicant has been issued GST DRC-01A by the Addl. Commissioner, Audit Commissionerate vide C.No. GADT/CnG/ADT/GST/2791/2023-GR-1-CGST-ADT CIR-ANGL-ADT-2941 A dated 23.02.2024 for payment of GST on the aforesaid amount. It would be pertinent to mention here that the proviso to sub-section (2) of Section 98 of the CGST Act, 2017 provides 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 . In the instant case, the Applicant i.e. M/s. Geeta Rani Mohanty, Barbil, appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of a conveyance/ lease deed. 1.1 At the outset, we would like to make it clear that the provisions of both the CGST Act and the OGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made Co such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the OGST Act. 2.0 Submission of the Applicant 2.1 The Applicant is a registered person under the provisions of CGST/SGST Act Act 2017 having GSTIN: 21AADFG1692D2ZW. The Applicant is engaged in the business of Mining and supply of Iron Ore. For the purpose of obtaining the mining lease the Applicant has paid the stamp duty including registration fees to register their conveyance/ lease deed with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the written submission of the Applicant). The through its representative Mr Pramod Kumar Jena appeared for personal hearing. Mr Jena re-iterated the submission already furnished in the application filed for advance ruling. Further, Mr Jena has submitted a fresh written submission during the time of personal hearing and requested to decide the issue accordingly. The Revenue has neither submitted its comments nor appeared for personal hearing. 3.1 Consequent upon appointment of New SGST Member vide Government of Odisha Notification No. 9739-FIN-CTI-TAX0072/2017 dated 06.04.2024 communicated under Letter C.No. CCT-PEI-POL-0079-2021/5015/CT GST dated 10.04.2024, a fresh personal hearing was conducted on 23.04.2024. The Applicant through its rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Barbil, appears to have fallen under the first proviso to Section 98 (2) of the CGST Act, 2017, by opting for advance ruling at this stage particularly when the subject matter is already taken up and pending in proceedings initiated by the Audit Commissionerate, CGST, Bhubaneswar under Section 65 of the CGST Act, 2017. RULING 5.0 In view of the discussion made in the foregoing paras (4.0 to 4.2 as above), the application for advance ruling filed by the Applicant is not maintainable under law and liable for rejection. Hence, the said application is rejected in terms of Section 98 (2) of the CGST Act, 2017. 6.0 The Applicant, if aggrieved by the ruling, may appeal to the Odisha State Appellate Authority for advance ruling under Section 100 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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