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2024 (10) TMI 1291 - AAAR - GSTAdmissibility of Advance Ruling application - Levy of GST on stamp duty registration fee paid for the purpose of a registering lease deed with registering authority - Applicability of Nil rate of tax under Sl. No. 47 of the exemption notification 12/2017-CT dtd. 28.06.2017 to stamp duty registration fee paid by the Applicant for registering their mining lease deed - stamp duty and registration fee should be treated as consideration for mining lease service when those are actually paid for receiving service of the Government for registration of a conveyance/ lease deed - HELD THAT - In the instant case the Applicant i.e. M/s. Geeta Rani Mohanty Barbil appears to have fallen under the above proviso to Section 98 (2) of the CGST Act 2017. The Applicant opted for appeal to advance ruling at such a stage when the subject matter is already pending in the audit proceedings initiated by the Audit Commissionerate Bhubaneswar under Section 65 of the CGST Act 2017. Further it is seen that DRC-01 dated 10.04.2024 has already been issued to the Applicant by the Additional Commissioner Audit Commissionerate Bhubaneswar demanding Rs. 6, 27, 74, 106/- (Rupees Six Crores Twenty Seven Lakhs Seventy Four Thousand One Hundred and Six only) u/s 73 of the CGST Act 2017. Reliance placed upon the judgement passed by the Hon ble Madras High Court in the case of M/S. ABT LIMITED REPRESENTED BY ITS COMPANY SECRETARY MR. S. ELAVAZHAGAN VERSUS THE ADDITIONAL COMMISSIONER OF GST CENTRAL EXCISE O/O. THE COMMISSIONER OF GST CENTRAL EXCISE (AUDIT) COIMBATORE 2024 (2) TMI 130 - MADRAS HIGH COURT wherein the Hon ble Court held that during the conduct of GST Audit under Section 65 of the CGST Act 2017 if it indicates that tax was not paid or short paid or that Input Tax Credit (ITC) was wrongly availed or utilized the proper officer may initiate the action under Section 73 or 74 of the CGST Act under Section 65 (7) of the CGST Act. The Audit is a valid proceeding under CGST Act 2017 and it is also covered under sub section (2) of section 98 of the Act. Accordingly the appeal filed by the appellant against advance ruling passed on the impugned issue is liable to be rejected.
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