9911796707
TMI Blog2024 (9) TMI 1351X X X X Extracts X X X X X X X X Extracts X X X X ..... at such situation have been covered under sub section (2) of the Section 98 of the Central Goods And Services Tax Act, 2017. The proviso to sub section 2 of the Section 98 of the Central Goods And Services Tax Act, 2017, could be best interpreted that the legislative intent in its wisdom is to empower the advance ruling authority to reject the application in the cases where there is repeated filing of the application before the advance ruling authority on the same issue which is either pending for decision or already decided. It is observed that during the personal hearing, the applicant s representatives were specifically asked about the issue raised in the instant application and the issue raised by the CGST Audit Commissionerate, Dehradun, wherein it was admitted by them that the issue concerning applicability of GST on electricity charges recovered from their commercial occupants viz.-a-viz. pure agent is identical and similar in nature as raised by the Department in their audit proceedings. It was also accepted by them that they had voluntary deposited the entire GST liability along with interest through DRC-03 dated 14.03.2023. The applicant has approached the authority again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ricity consumption (as per main meter in the name of the applicant i.e. IIT Roorkee). Further the applicant i.e. IIT Roorkee recovers electricity charges from commercial occupants their respective share of unit s consumption (as per sub meter/ separate meter that has been installed at the premises allotted to them). 2.4 That as per circular No. 206/18/2023-GST dated 31st October 2023: where the electricity is supplied by the Real Estate Owners, Resident Welfare Associations (RWAs), Real Estate Developers etc., as a pure agent, it will not form part of value of their supply. Further, where they charge for electricity on actual basis that is, they charge the same amount for electricity from their lessees or occupants as charged by the State Electricity Boards or DISCOMs from them, they will be deemed to be acting as pure agent for this supply. 2.5 And that as per their interpretation, the applicant i.e. IIT Roorkee is the pure agent for the electricity charges that it recovers from its commercial occupants, as it recovers the same amount of units consumption as charged by Uttarakhand power corporation limited (UPCL) to the applicant i.e. IIT Roorkee. 2.6 Therefore, the applicant i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax 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 that term. 6. Accordingly opportunity of personal hearing was granted to the applicant on 07.06.2024. Sh. Pavitra H Arora, Advocate, Sh. Gopal Kumar Rastogi, Advocate and Sh. Jain Singh, Assistant Registrar, IIT Roorkee on behalf of the applicant appeared for personal hearing on the said date and re-iterated the submission already made in their application. Smt. Maneesha Saini, Deputy Commissioner, SGST-Dehradun, Concerned Officer from State Authority was also present during the hearing proceedings and during the proceedings of personal hearing Smt. Maneesha Saini, Deputy Commissioner and Concerned Officer-Advance Ruling, SGST, Dehradun (State Tax Dept. Uttarakhand), brought to the notice of the Authority, that the issue raised by the applicant in the application dated 30.03.2024 has already been raised by the Department vide letter No. V(I)Audit/GST/RR/3C/Finance/315/2022 dated 16.05.2023, issued by the Deput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, Main Building, IIT Roorkee, Roorkee, Haridwar, Uttarakhand-247667 vide letter dated 20.04.2023 on the subject matter of Request to Zook into the applicability of GST on Electricity reimbursement in IIT Roorkee having Core Educational Services and consider setting aside the observations addressed a letter to the Commissioner of Central Goods Services Tax (Audit), Head of the Department, 3D Plaza, Near Ambiwala Gurudwara, Dharampur Danda, Dehradun-248001 giving reference to the observation received from Superintendent (Audit Gr. 3C), CGST-Circle Roorkee-Rishikesh vide note C. No. V(1)Audit/GST/RR/3C/Finance/315/2022/329 dated 03.03.2023 , requesting to consider the facts as brought out in the said letter and re-look at the matter in totality so the charges which are not otherwise due or payable should not be levied on the institute. 10.2 We find that in response to the above said letter dated 20.04.2023, the Deputy Director (Cost), CGST Audit Commissionerate, Dehradun O/o the Commissioner of Central Goods Services Tax (Audit), Head of the Department, 3D Plaza, Near Ambiwala Gurudwara, Dharampur Danda, Dehradun-248001 after detailed explanation of the matter clarified that IIT Roo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to seek clarification on the taxability or otherwise of their activities after introduction of the CGST Act, 2017, where the applicant is also not an exception. Vide first proviso to Section 98 (2) which restricts admitting application seeking advance ruling on questions, which are already pending in any proceedings, an important check mechanism has been inserted so that the Advance Ruling mechanism does not hinder in or become prejudicial to the proceedings which are already pending or concluded. 13.2 The relevant portion of the Section 98 (2) is reproduced below; SECTION 98. Procedure on receipt of application. (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 called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Act, 13.6 We observe that proviso to sub section 2 of the Section 98 of the Central Goods And Services Tax Act, 2017, could be best interpreted that the legislative intent in its wisdom is to empower the advance ruling authority to reject the application in the cases where there is repeated filing of the application before the advance ruling authority on the same issue which is either pending for decision or already decided. 14. We further find that while filing the application Form for Advance Ruling dated 30.03.2024, the applicant has not given true and correct picture at Sl. No. 17 of the FORM GST ARA-01 and tried to pass off the present application as a new question by declaring that the question raised in the application is not already decided in any proceedings under any of the provisions of the Act, which we observe is far from true and is a false declaration. 15. We further observe that during the personal hearing, the applicant s representatives were specifically asked about the issue raised in the instant application and the issue raised by the CGST Audit Commissionerate, Dehradun, wherein it was admitted by them that the issue concerning applicability of GST on elec ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
