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TMI Blog2024 (7) TMI 1343X X X X Extracts X X X X X X X X Extracts X X X X ..... lication. As per subsection (1) of section 98, the authority shall forward a copy of the application to the concerned jurisdictional officer, if necessary, call upon him to furnish the relevant records. Sub-section (2) of section 98 provides that the authority can either admit or reject the application after examining the application and records called for and hearing the applicant and the jurisdictional officer either directly or through authorized representative. On a combined reading of the above provisions governing advance ruling under the CGST Act it is evident 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 und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Coating, which is termed as anodization on aluminium sections/hinges/rods etc., provided by the customers or principal. The applicant carried out the process as per the direction from the principal about the colour and texture of the powder coated on the metal. After completing the process of powder coating, the finished metal is returned to the principal. 4.2. The applicant submits that, in most of the cases, the goods are sent directly by the supplier on behalf of principal to the applicant. In such cases, the goods are transported based on invoice e-way bill generated by supplier. After the job work, the goods are returned to the principal based on supplier invoice, service invoice and e-way bill issued by the job worker. In the e-way bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es not allow to generate e-way bill using the SAC code. So the job worker generates an e-way bill with HSN code and adds the value of the material including the job work charges. However, in more than one case, such consignments have been withheld by the officials sighting the mismatch in value of the goods transported, which results much burden of tax liabilities to the applicant. 4.5. Further the applicant submits that, the circular No.38/12/2018 dated 26th March 2018 issued by CBEC tries to clarify the position, but it still does not throw much light on the job workers issue, narrated above. Hence the applicant requested to clarify on whether they can issue delivery challan, if the principal is not issuing the same for movement of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to the applicant on matters or on questions specified in sub-section (2) of Section 97, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant and the ruling is applicable to only such person and the jurisdictional officer of such person. Thus it can be seen that only an applicant who satisfies the condition mentioned in section 95 can apply for advance ruling. 7.2. Sub-section (2) Section 97 of the CGST / SGST Act states that the questions on which advance ruling is sought shall be in respect of the following. (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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of the above provisions governing advance ruling under the CGST Act it is evident 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 the CGST/SGST Act. 7.5. The Jurisdictional officer has reported that the applicant has been served with a notice GST ASMT-10 on 23.02.2021 under Sect. 61 of the CGST/SGST Act 2017 to the applicant for the discrepancies that the declared outward supply turnover and tax payments does not match with the e-way bills generated during the year 2019-20. The applicant has put in the application for advance ruling only after proceedings were initiated against him by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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