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TMI Blog2024 (10) TMI 1291X X X X Extracts X X X X X X X X Extracts X X X X ..... the Government for registration of a conveyance/ lease deed - HELD THAT:- In the instant case, the Applicant i.e. M/s. Geeta Rani Mohanty, Barbil, appears to have fallen under the above proviso to Section 98 (2) of the CGST Act, 2017. The Applicant opted for appeal to advance ruling at such a stage when the subject matter is already pending in the audit proceedings initiated by the Audit Commissionerate, Bhubaneswar under Section 65 of the CGST Act, 2017. Further, it is seen that DRC-01 dated 10.04.2024 has already been issued to the Applicant by the Additional Commissioner, Audit Commissionerate, Bhubaneswar demanding Rs. 6,27,74,106/- (Rupees Six Crores Twenty Seven Lakhs Seventy Four Thousand One Hundred and Six only) u/s 73 of the CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Goods and Service tax Act, 2017 and Orissa Goods Services Tax Act 2017 [hereinafter referred to as the CGST Act and OGST Act] by M/s. Geeta Rani Mohanty, Ground Floor, Station Road, Barbil, Keonjhar-758035 bearing GSTIN 21MDFG1692D2ZW (herein after referred to as the Applicant ) against the Advance Ruling order No. 06/ODISHA-AAR/ 2023-24 dated 17.05.2024 pronounced by the Odisha Authority for Advance Ruling (AAR). The date of receipt of the appeal application is 01.07.2024. 3. BRIEF FACTS OF THE CASE: 3.1 The Applicant, M/S Geeta Rani Mohanty (GSTIN 21AADFG1692D2ZW), having principal place of business at Ground floor, Station road, Barbil, Keonjhar, Odisha, communicating address at Plot No. 380, Bomikhal, Near Durga Mandap, Bhubaneswar- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the amount deposited as stamp duty registration fees for the registering of Conveyance/ Lease Deed. Towards this audit observation, the Applicant submitted before the AAR that GST on stamp duty would amount to tax on tax which is against the basic principle of taxation and would result in cascading effect. Further, stamp duty being a statutory duty as per Indian Stamp Act, 1899, the duties are levied, collected and appropriated by the respective State Government. The Applicant also submitted to the AAR that as per sl. no. 47 of Notification No. 12/2017-CT(R) dated 28.06.2017, the service provided by the Central Government, State/ UT Government or Local Authority, by way of registration required under any law for the time being in for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny such further or other order (s) as may be deemed fit and proper in facts and circumstances of the case; and (iv) Condone the delay in filing this application because they could not file the application in time as they did not receive the advance ruling in their GST Portal. 4. Personal Hearing: 4.1 The Odisha Appellate Authority for Advance Ruling provided personal hearing to the Applicant for representing their case through Video Conference on 21.08.2024. The Applicant attended the personal hearing through their authorized representative, Shri Pramod Kumar Jena. During the personal hearing, the authorized representative has reiterated the submission which already made in their appeal application also requested to decide the case favorabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... war demanding Rs. 6,27,74,106/- (Rupees Six Crores Twenty Seven Lakhs Seventy Four Thousand One Hundred and Six only) u/s 73 of the CGST Act, 2017. 5.3 We have also examined the section 65 (7) of the CGST Act, 2017 which provides that Where the audit conducted under sub-section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised, the proper officer may initiate action under section 73 or section 74. Further we also rely on the judgement passed by the Hon ble Madras High Court in the case of M /s. ABT Limited Vs The Additional Commissioner of GST and Central Excise [2024 (2) TMI 130-MADRAS HIGH COURT] wherein, the Hon ble Court held that during the conduct of GST Aud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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