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TMI Blog2024 (10) TMI 1419X X X X Extracts X X X X X X X X Extracts X X X X ..... ant who had sought it in respect or any matter referred to in sub-section (2) of Section 97 for advance ruling: (b) on the concerned officer or the jurisdictional officer in respect of the Appellant. 3. In terms of Section 103 (2) of the Act, this advance ruling shall be binding unless the law, facts or circumstances supporting the said Advance Ruling have changed. 4. In terms of Section 104 (1) of the Act, where the Appellate Authority finds that advance ruling pronounced by it under sub-section (1) of Section 101 has been obtained by the Appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab-initio and thereupon all the provisions of this Act or the rules made there-under shall apply to the Appellant as if such advance ruling has never been made. Order under Section 101 of Central Goods and Services Tax Act, 2017 / Haryana Goods and Services Tax Act, 2017 The present appeal has been filed by M/s. Imaging Solutions Private Limited c/o Imran Baig, D-4 Annex., Maharani Bagh, New Delhi(hereinafter referred to as 'the Appellant') under Section 100 (1) of Central Goods and Services Tax Act, 2017/Harya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law that as of now the Petitioner company has not become the owner of the Property in question, therefore, in my view the ends of justice would be fully met if the Petitioner to is directed to deposit the following amounts in the following manner:- 1. The petitioner company shall deposit the arrears of rent at the rate of Rs. 4,17,600/- pm (as per terms of the lease deed) w.e.f. 01.10.2008 and payable till 30.04.2013 before the Registry of this Court. 2. Since the aforesaid amount/arrears are huge, it be deposited in the Registry of this Court on or before 30.04.20113 which will be further deposited in a fixed deposit of a nationalized bank fetching maximum rate of interest. 3. The petitioner company shall also be liable to deposit a sum of Rs. 4,17,600/- payable w.e.f. 01.5.2013 per month by 10th of each successive month in the Registry of this Court till the conclusion of 'lis' 4. The aforesaid amount deposited before the Registry of this Court shall be released to the successful party after the conclusion of the 'lis' between the parties subject to the final adjustment towards either rent or for use and occupation or sale consideration;. Present CM disposed of. (JASW ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specific enforcement of the agreement of the immovable property as claimed by the respondents but simultaneously seeks to award damages to the respondents on account of development of structures of the property and in the narrow compass in which arbitration words have to be scrutinized in view of the repeated judgments of this Court, the High Court will endeavor to bestow consideration on the applications filed by both the parties as early as found feasible. The special leave petition along with IA No. 86232/2020-application for direction is disposed of in the aforesaid terms. Pending applications stand disposed of." 1.9 Being cognizant of the amounts which stood deposited before the High court's Registry and the lack of definition qua their nature, i.e. whether it would be considered 'rent', use and occupation charge' or 'sale consideration', in view of the litigation qua the title and nature of relation between the Appellant and Occupier-Company being pending before the Hon'ble Delhi High Court, the above detailed directions of the Hon'ble Supreme Court of India came to be and no adjudication qua the nature of the, said amount was made. Only the amount deposited with the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 8754 of 2020, order dated 13.12.2012 assed in CM No. 2472-CII of 2012 in CM No. 16921-II of 2012 CR No. 6890 of 2011 and order dated 07.02.2022 passed in CM-88-II of 2022 in IOIN-EA-26 of 2021 in EA No. 26 of 2021 both by the Hon'ble Punjab & Haryana High Court. 2.2 If Question No.1 is answered in the affirmative, then who is liable to pay the tax, under which mechanism (Forward charge or Reverse charge) and at what Rate? 3. ORDER PASSED BY ADVANCE RULING AUTHORITY ON ABOVE QUESTIONS WAS AS UNDER: 3.1 The said Activity of the applicant is duly covered under the definition of the scope of supply as per section 7 of the CGST Act, 2017. 3.2 Forward Charge is applicable. 4. PRAYER OF 'APPELLANT': The Appellant prayed to; a) Set aside/Modify the impugned advance ruling passed by the AAR; b) Declare that No GST is applicable till the time nature of deposits being made is not adjudicated upon by a court of competent Jurisdiction; c) Grant a personal hearing; and d) Pass any such further or other order(s) as may be deemed fit and proper in facts and circumstances of the case. 5. GROUNDS OF APPEAL: The Advance ruling dated 24.03.2023 has been passed in an illegal, arbitra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Ruling Authority has stated that "forward charge is applicable' without addressing the above submission of the Appellant. The Ruling, as has been passed is not executable since no invoice can be raised by the Appellant as the amount which is being deposited by the Occupier is as per Court orders and not as per any agreement between the parties and in lieu of supply of any services. The approach of the Haryana Advance Ruling Authority is unfathomable in its casualness. 5.4 The amount deposited by the Occupier does not fall under the definition of consideration as defined under CGST Act, 2017 for the very fact that no supply of any service is being made by the Appellant to the Occupier, for which any consideration could possibility be said to be made. The Advance ruling under challenge has gone on war footing against the Appellant without appreciating that the Appellant has itself, in good conscience, approached the Authority to seek clarification in a peculiar situation in view of the orders passed by the Hon'ble courts as well as the pending litigations. 5.5 The Haryana Advance Ruling Authority, in its discussions and findings does not even refer to the reason as to why the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant is not considering the said deposits as consideration for any supply of services, as the deposits are being made only as per Court orders, as extensively detailed above. Section 2 (31) of the CGST Act, 2017 is reproduced as follows: Section 2 (31) 'consideration' in relation to the supply of goods or services or both includes- (a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; (b) the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government: Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply; Thus there arises no occasion of the applicabi ..... 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