2022 (6) TMI 249 - GST

Head Note / Extract:
Maintainability of application when inquiry proceedings are pending - Government Entity as per Notification No.11/2017 & 31/2017 or not - works contract executing civil works for Central Government Employees Welfare Housing Organization (CGEWHO) - applicability of tax rate of 12% is applicable to the contract entered into by the applicant with CGEWHO, in pursuance of N/N.11/2017 -Central tax rate F.No.354/117/2017 - TRU dated 28th June, 2017 and amended N/N. 24/2017 - Central Tax (Rate) dated 21st September’ 2017 read with N/N. 31/2017 - Central Tax (Rate)) dated 13th October 2017 - HELD THAT:- It is well settled law of interpretation that where the legislature uses the same expression in the same statute at two or more places, then the same interpretation should be given to that expression. Thus, generally the same words are used with the same meaning throughout the same statute; otherwise it would cause injustice. This principle of interpretation was upheld by the Hon’ble Supreme Court of India in a catena of case law starting from AGHUBANS NARAIN SINGH VERSUS U.P. GOVT. THROUGH COLLECTOR OF BIJNOR [1966 (9) TMI 145 - SUPREME COURT] and the latest being SSHER SINGH VERSUS STATE OF HARYANA [2015 (1) TMI 1467 - SUPREME COURT]. Therefore in view of the amendment to Section 83(1) the expression ‘proceedings’ will have the same meaning for Chapter XIV as the other chapters mentioned in the CGST Act, 2017. In the present case as the DGGI, Hyderabad has even issued a notice for payment of tax before the above hearing was held for disposal of the question raised before AAR. Merely because the application before the AAR was filed earlier to the investigation initiated by DGGI they will not be immune from any inquiry. Thus as the proceedings are pending under Chapter-XIV of the CGST Act, 2017 regarding the question raised by the applicant, their application stands rejected.