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TMI Blog2025 (2) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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". Here, found that as the matter has already been decided by Assistant Commissioner, CGST division-J, Ajmer vide Order in Original No. 14/GCM/GST/DIV-I/2024-25/AC dated 11.06.2024. Therefore, the application filled by the applicant is not fit to accept for pronouncement of ruling. The application is liable to be rejected, hence, rejected.
Since the ruling authority has not found any reason to accept the application for pronouncement of ruling as above and the applicant has also requested for withdrawal of the application, therefore, their request to withdraw the application is considered. X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 2 (75) of the CGST Act and in support of their contention we have placed reliance on the recent judgement the Honourable Delhi High Court in the case of Jagdish Bansal Vrs. Union of India [W. P. (C) No. 16677 of 2023 dated February 26,2024] writ petition was allowed with the direction to the revenue department to remit the cash seized along with interest thereby holding that the department is not empowered to seize cash under applicable laws of CGST." 9) It is humbly requested that the Learned Jurisdictional officer has wrongly overvalued the price of the cigarettes seized. 10) It is humbly requested that the search proceedings were initiated wrongly as the unauthorized search was conducted in the premises of my Uncle Mr. Lalit Tirthani as there was no authorization of search in the name of Mr. Lalit Tirthani. 11) It is requested that as the unauthorized search was conducted and the cash pertaining to other were seized wrongly by the GST Department in respect of which applications and affidavits were submitted time to time to concerning departments but still no cash is released. Therefore it is requested humbly to quash the penalty imposed in respect of the cash seized of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he different hawkers and representatives of the various companies visit my father's shop at parao as shop is at main market and keep their samples and goods for sale to their prospective customers. Thus it is requested that the agents and representatives of the various companies sale their goods, but they have made my father's shop their meeting point. The goods seized from place of business did not pertain to my father. They were actually of the agents of various Delhi made cigarettes companies. 10) It is further requested that the GST department has wrongly seized cash. As per the decision of the Honourable Delhi high court Cash would not fall within the purview of definition of goods and would fall within the purview of money as defined under section 2 (75) of the CGST Act and in support of their contention we have placed reliance on the recent judgement the Honourable Delhi High Court in the case of Jagdish Bansal Vrs. Union of India [ W. P. (C) No. 16677 of 2023 dated February 26,2024] writ petition was allowed with the direction to the revenue department to remit the cash seized along with interest thereby holding that the department is not empowered to seize cash un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017. 20) It is requested that kindly quash the penalty of Rs. 9,81,526/-imposed in the name of Mr. Bhagvan Tirthani under section 122 (1) (xviii) of CGST Act, 2017. 21) It is requested that kindly quash the penalty of Rs. 50,000(CGST25,000/- and SGST 25000/-) imposed under section 122(3)(d) of CGSTAct, 2017. 22) It is requested that kindly quash the penalty of Rs. 50,000(CGST25,000/- and SGST 25000/-) imposed in name of Mr. Anil Kumar Tirthani under section 122 (3) (d) of CGST Act, 2017. 23) It is requested that kindly quash the penalty of Rs. 50,000 (CGST25,000/- and SGST 25000/-) imposed in the name of Mr. Bhagvan Tirthani under section 122 (3) (d) of CGST Act, 2017. 24) All the above proceedings are relevant to my Father Mr. Bhagvan Tirthani in which I am nowhere involved. Therefore the penalty proceedings may be dropped. It is requested that the opportunity of personal hearing may be granted .This Application for advance ruling has been made in addition and in continuation of advance ruling application made by my father Mr. Bhagvan Tirthani (GSTN/User ID of Applicant :- 082400001146ARY) bearing Acknowledgement numberAD081024001854F dated 05/10/2024 and my brother Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation filed before the authority. E. WITHDRAWAL OF APPLICATION: 1. In terms of clause (a) of section 95 of the GST Act, an advance ruling means a decision provided by this authority or the appellate authority on matters or any questions specified in sub section (2) of section 97 or sub section (1) of section 100 of the GST Act in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 2. Further, an applicant desirous to obtain an advance ruling is required to adhere sub-section (2) of section 97 of the GST Act where question/(s) can be sought in respect of the following: (a) Classification of any goods or services or both; (b) applicability of a notification issues under the provisions of this act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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