TMI Blog2021 (4) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... ong with the documentary evidences submitted before the AAR, the AAR have not given their ruling citing the section 98(2) of the CGST Act, as a constraint in giving their rule on the issue raised by the applicant - The applicant has filed this appeal with Appellate authority for Advance Ruling with prayer to direct the AAR to consider their application dt 15/08/2019 and pass appropriate orders as per the law and facts put before them or alternatively modify the order passed by AAR by giving clarification on issues raised by the applicant whether GST is applicable on above said services to be provided by the applicant to DME or whether the said services are exempted under notification no. 12/2017 among other grounds of appeal that may be add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subsection (2) of Section 97 for advance ruling; (b). On the concerned officer or the jurisdictional officer in respect of the applicant. 3. Under Section 103 (2) of the Act, this advance ruling shall be binding unless the law, facts or circumstances supporting the said advance ruling have changed. 4. Under Section 104(1) of the Act, where the Appellate Authority finds that advance ruling pronounced by it under sub-section (1) of Section 101 has been obtained by the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void sb-init10 and thereupon all the provisions of this Act or the rules made thereunder shall apply to the appellant as if such advan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmission stating that the appellant is not eligible for exemption at SI no 3 of the Notification no 12/2017 as they provide only man power services. The Bench Members informed the appellant that as per section 98(2) of the CGST Act 2017, they cannot give ruling as the similar issue was raised in WP 24412 dt 19/08/2019 with Hon ble High Court Chennai which was pending in the High Court and passed an order to that effect. 4. Aggrieved by the above decision, the Appellant has filed the present appeal. The grounds of appeal are as follows: The AAR ought to have considered the order of the High Court dt 14/11/2019 wherein it is clearly stated that on request of the learned senior counsel appearing for the petitioner seeking clarif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore AAR along with the documentary evidences submitted before the AAR, the AAR have not given their ruling citing the section 98(2) of the CGST Act, as a constraint in giving their rule on the issue raised by the applicant. 7.2 The applicant has filed this appeal with Appellate authority for Advance Ruling with prayer to direct the AAR to consider their application dt 15/08/2019 and pass appropriate orders as per the law and facts put before them or alternatively modify the order passed by AAR by giving clarification on issues raised by the applicant whether GST is applicable on above said services to be provided by the applicant to DME or whether the said services are exempted under notification no. 12/2017 among other grounds of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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