The applicant's advance ruling application seeking nil rate of ...

Mining lease deed registration fee & stamp duty - GST audit ongoing, advance ruling inadmissible.

Case Laws GST

October 25, 2024

The applicant's advance ruling application seeking nil rate of GST on stamp duty and registration fees paid for registering a mining lease deed is inadmissible. The matter is already under audit proceedings initiated by the Audit Commissionerate demanding GST payment. As per Section 98(2) of the CGST Act, an advance ruling cannot be sought on issues already pending in audit. The Madras High Court judgment in ABT Limited case upheld that during GST audit u/s 65, if tax non-payment or wrong ITC utilization is found, action u/ss 73 or 74 can be initiated u/s 65(7). Since the audit is a valid proceeding covered u/s 98(2), the applicant's appeal against the advance ruling is liable to be rejected.

View Source

← Previous Next →

The applicant's advance ruling application seeking nil rate of ...

Mining lease deed registration fee & stamp duty - GST audit ongoing, advance ruling inadmissible.

Case Laws GST

October 25, 2024

You may also like:

Requirement to deposit Stamp Duty and Registration Fee - conversion of the petitioner from ‘Partnership Firm’ to ‘Limited Liability Partnership’ - Once there is no...

Scope of Advance Ruling - Validity of Ruling dated 20/01/2021 - The Authority for Advance Ruling (AAR) declared the advance ruling void ab initio under section 104 of...

The appeal challenges the liability to pay stamp duty and penalty on agreements executed prior to the sale deed for two properties. The court determined the real...

Oppression and Mismanagement - Validity of the Lease Deed - Doctrine of Res Sub-Judice - Appellants argued that the Tribunal overstepped its jurisdiction by setting...

Stamping of Lease deeds - The High Court has totally erred in relying on the lease deed dated 12.3.1997, which was found to be insufficiently stamped and brushing aside...

Levy of GST - Supply or not - leasing services - contribution paid/payable by the members towards Development Cost of the Bourse for the promotion of Exports of Gem and...

GST is applicable on mining lease payments, including royalty, payable to the Government of Rajasthan under reverse charge mechanism (RCM) at 18% (9% CGST and 9% SGST)....

Disallowance of Lease Deed Registration Charges - registration charge for a leased property - Merely because Joint venture partners decides about who puts in money in J...

CBEC releases Draft Rules and Formats - Draft GST Registration Rules, GST Payment Rules and GST Invoice Rules with formats

GST registration for multiple companies from same address - There is no prohibition under GST law for obtaining GST registration to a shared office space or virtual...

Maintainability of advance ruling application questioned due to pending classification issue before Customs Officer for 13 imported products used in Lithium-ion cell...

Exemption from GST - upfront amount charged by the Applicant (as lease premium) for granting long-term lease of ninety years - The AAR concludes that long-term leases...

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling

Scope of advance ruling (AAR) - The ruling is sought on two questions: GST applicability on electricity produced from solar panels and on services provided by KSEB. -...

Disallowance on account of stamp duty charges of lease agreement pertaining to lease period of five years - Stamp duty was required to be paid in order to bring about...

Quick Updates: