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2020 (5) TMI 216 - AAR - GSTMaintainability of application - question raised in the application is already pending before the Jurisdictional Authority - Auction of agricultural produce (cotton) conducted by the Tiruchengode Agricultural Producers Co-operative Marketing Society - Purchase or Sale involved in the process or not - reverse charge mechanism in the capacity of being an auctioneer - levy of service tax on receipt of Commission, Godown rent, Interest, in respect of service provided to agricultural produce - levy of tax on reverse charge basis on merchants (Registered person) who directly purchase cotton from the agriculturist through auction conducted by the society. HELD THAT:- As per the first proviso to Section 98(2) of CGST/TNGST Act 2017 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 - In the case at hand, it is established that on the issues raised by the applicant before this authority, the Central Tax authorities have initiated proceedings and the same is pending before the Jurisdictional authority at the time of filing of this application - The applicant has also accepted this fact during the personal hearing, though they have not mentioned the same in the application (S1.No. 17). The application is not admitted and rejected under first proviso to Section 98 (2) of the CGST/TNGST Act 2017, as the issues on which Advance Ruling is sought by the applicant is already pending before the appropriate authority.
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