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TMI Blog2024 (12) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice dated 22 October 2024. This is more so because the proviso to Section 98 (2) is quite clear, and it uses the expression already pending or decided . The phrase already pending would mean and imply that it is pending on the date of filing the application seeking an advance ruling. Directions have been issued to respondent No. 3 to dispose of the petitioners application within three months from today. This direction is based on the statement made on behalf of respondent No. 2 and also upon considering the provisions of Section 98 (6), which require the authority to pronounce the advance ruling in writing within 90 days of receiving the application. In any event, the scope of interference with pre-show cause or even show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uling inter alia on the taxability of the sale of land and buildings carried out pursuant to the Asset Purchase Agreement (APA) on merits. 4. Mr. Shroff learned senior counsel for the petitioner, expressed an apprehension that on account of the issuance of the pre-show cause notice dated 22 October 2024 respondent No. 3 may decline to dispose of the petitioners application for advance ruling on merits. He submitted that such a refusal to decide the application seeking an advance ruling would be contrary to the provisions of Section 98 of the SGST Act. But still, he submitted that on a misinterpretation of the relevant statutory provisions, the petitioners apprehend that respondent No. 3 will decline to decide the application on merits. 5. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer or his authorised representative, by order, either admit or reject the application: Provided 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: Provided further that no application shall be rejected under this subsection unless an opportunity of hearing has been given to the applicant: Provided also that where the application is rejected, the reasons for such rejection shall be specified in the order. (3) A copy of every order made under sub-section (2) shall be sent to the applicant and to the concerned officer. (4) Where an application is admitted under sub-section (2), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of this Act. Therefore, the subsequent issue of pre-show cause notice dated 22 October 2024 will not bar or come in the way of respondent No. 3 deciding the petitioners application dated 20 December 2023 on merits. Even Ms Vyas assured the Court that the petitioners application dated 20 December 2023 would be disposed of on merits and apprehension now expressed by Mr Shroff can, therefore, rest. 10. Mr. Shroff relied on the decisions of the division bench of the Telangala High Court in DRI (Headquarters) Vs. Spraytec India Ltd. (2023) 4 Centax 211 (Del) and Srico Projects Private Limited Vs. Telangana State Authority for Advance Ruling, and Anr. 2022 106 GSTR 247. 11. In the case of Srico Projects Private Limited (Supra) delivered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 98 of the CGST Act and the question of petitioner informing the Authority that it was being enquired into did not arise because the application was filed much prior in point of time. 12. Accordingly, we are satisfied that respondent No. 3 cannot avoid deciding the petitioners application dated 20 December 2023 on merits based upon subsequent issues of the pre-show cause notice dated 22 October 2024. This is more so because the proviso to Section 98 (2) is quite clear, and it uses the expression already pending or decided . The phrase already pending would mean and imply that it is pending on the date of filing the application seeking an advance ruling. 13. Mr Shroff then contended that until respondent No. 3 disposes of the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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