TMI Blog2021 (4) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... ricts the Landfilling pit from considering it as Plant and Machinery and thereby restricts the Input Tax Credit (ITC) under Section 17(5)(d) of the GST Act? - HELD THAT:- In the present case principles of natural justice and fair play have certainly been violated as the report of the Principal Commissioner of Central Tax was never given to the petitioner at any point of time. The petitioner has n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e present petition is arising out of the order dated 11.09.2020 passed by the Authority for Advance Ruling in Karnataka Goods and Services Tax, Bengaluru, in Advance Ruling No. KAR ADRG 46/2020 under Section 98(4) of the CGST Tax Act, 2017 and under 98(4) of the KGST Act, 2017. 2. The facts of the case reveal that the petitioner is a registered dealer under the Goods and Services Tax Act, opera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esaid subject. An order was passed by the competent Authority for Advance Ruling on 11.09.2020. 4. Learned counsel for the petitioner has argued before this Court that the competent authority before passing an order has referred the matter to the Principal Commissioner of Tax, Bangalore West Commissionerate, Bengaluru, who is the top most Officer in the Commissioner s Office and the said Princi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order under Section 100 of the CGST Act, 2017 and all the grounds can be raised before the Authority for Advance Ruling. 7. This Court has carefully gone through the order passed by the Authority for Advanced Ruling and in the present case principles of natural justice and fair play have certainly been violated as the report of the Principal Commissioner of Central Tax was never given to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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