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TMI Blog2025 (3) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, ibid, depicts that the appellate authority may pass such order as it thinks fit, by either confirming or modifying the ruling pronounced by the advance ruling authority. The wordings in section 101 of the CGST Act, 2017, is almost similar to sections 35A of the Central Excise Act, 1944 and 85(5) of the Finance Act, 1994. To substantiate the aforementioned finding, reliance placed on the judgement of the Hon'ble Gujarat High Court in the case of Commissioner of Central Excise vs Medico Labs and Anr. [2004 (9) TMI 108 - HIGH COURT OF GUJARAT AT AHMEDABAD]. This is more so because the jurisprudence developed over the years may be referred as pari materia while ascertaining the ambit and scope of the powers of the Appellate Authority fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices. The appellant is further of the view that they are in relation to the functions entrusted to Municipalities under article 243W & to Panchayat under Article 243G and is exempt under Sr. No. 3 of notification No. 12/2017-CT (R) dated 28.6.2017, as amended. 4. In view of the foregoing facts, the appellant sought Advance Ruling on the following questions, viz: "(i) Whether providing services of preparing and providing plans and estimate and preparing and providing DTP [Draft Tender Plan] for the building work provided by the assessee to the R&B department, Government of Gujarat under the contract would qualify as an activity in relation to Panchayat or Municipality under Article 243 G or Article 243 W respectively, of the Constitution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DTP [draft tender plan], can be said to be a work in relation to function entrusted to Municipalities and panchayat; * that it is difficult to comprehend as to how constructing a building, which probably has nothing to do with any of the functions enumerated in schedules XI or XII can be said to be in relation to functions entrusted to Municipality under Article 243 W in terms of Sr. No. and 2 of Schedule XI; * that the averment of applicant, if accepted would lead to a situation wherein all the buildings constructed by the State Government, being an activity in relation to the function entrusted to a Panchayat or Municipality, would merit exemption; * the applicant has nowhere stated as to for what purpose the buildings were construc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ambit of an activity in relation to function entrusted to a Panchayat under article 243G [eleventh schedule] and Municipality under article 243W [twelfth schedule] of the Constitution of India; * The projects in which consultancy service is being provided are undertaken by R&B department, would fall under clauses 1,2,6,9,12,13,15 of the 12th schedule of Article 243 W and clauses 1,3,4,16,17,20,23,25,26,27,29 of 11th schedule of Article 243G; that a complete list is annexed at Annexure D; * that they have satisfied all the three conditions of entry no. 3 of notification No. 12/2017-CT (R)dated 28.6.2017, as amended and hence are eligible for the exemption; * that the phrase 'activity in relation to any function' used in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal. FINDINGS:- 9. We have carefully gone through and considered the appeal papers, written submissions filed by the appellant, submissions made at the time of personal hearing, the impugned Advance Ruling and other materials available on record. 10. The appellant's primary contention is that consultancy services provided by way of preparing and providing plans and estimates and DTP for building works to R&B department of the Government of Gujarat in terms of the scope of the tender are in relation to the functions entrusted to Municipalities under Article 243W & to Panchayat under Article 243G of the Constitution of India and is therefore exempt in terms of Sr. No. 3 of notification No. 12/2017-CT (R) dated 28.6.2017, as amended. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing appealed against or referred to. [emphasis supplied] 14. A plain reading of the subsection (1) of the section 101, ibid, depicts that the appellate authority may pass such order as it thinks fit, by either confirming or modifying the ruling pronounced by the advance ruling authority. 15. The GAAR however, as is already mentioned, delivered its ruling without the benefit of examining the data, since it was provided for the first time before the Appellate Authority for Advance Ruling. In light of such a peculiar situation, in the interest of justice, we deem it appropriate to remand back the matter to the GAAR. We are mindful of the fact that section 101 of the CGST Act, nowhere restrains the Appellate Authority from referring a case b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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