TMI Blog2021 (7) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... use 5(b) of Schedule (II) of CGST Act 2017, Schedule (III) of CGST Act 2017 - HELD THAT:- It could be easily inferred from Section 95(a) of the CGST Act, 2017 that any person registered or desirous of obtaining registration under CGST Act 2017 can seek advance ruling only in relation to the supply of goods or services or both being undertaken or proposed to be undertaken. In the instant case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am, Mysuru, 570008, having GSTIN 29AFJPK2970B1ZH, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017, read with Rule 104 of CGST Rules 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in form GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the KGST Act. 2. The applicant has sought advance ruling in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve purchaser. 3.4 The applicant states that as per the sale deed, the Company has carried out the value addition by land and infrastructure and layout developed and sold as sites executing sale deeds. 3.5 The applicant states that there is an ongoing shareholders dispute before the NCLT Bangalore in TP84/2016. And he is respondent No.05 for the case, a minority shareholder of the Mysore Ston ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 5. We have considered the submissions made by the applicant in their appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only in relation to the supply of goods or services or both being undertaken or proposed to be undertaken. 8. In the instant case, the applicant has sought advance ruling in respect of the supplies undertaken by M/s. Mysore Stoneware Pipes and potteries Private Limited and not with respect to the supplies undertaken by the applicant. Thus the application is not admissible and liable for reject ..... X X X X Extracts X X X X X X X X Extracts X X X X
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