TMI Blog2021 (11) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... dment to Section 83(1), the pending investigation after inspection or search have to be interpreted as pending proceedings in light of rules of interpretation and law declared by the Hon ble Supreme Court of India in Raghubansh Narain Vs Govt. of UP [ 1966 (9) TMI 145 - SUPREME COURT] . Thus as the proceedings are pending under Chapter-XIV of the CGST Act, 2017 regarding the question raised by the applicant, the application filed by M/s. Megha Engineering Infrastructures Limited stands rejected. - TSAAR Order No. 19/2021 A.R.Com/17/2020 - - - Dated:- 5-11-2021 - SRI B. RAGHU KIRAN, IRS, AND SRI S.V. KASI VISWESHWAR RAO, MEMBER [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Government of Telangana and have applied for advance ruling in order to obtain clarification regarding rate of tax on works executed for the Government and also to ascertain whether the relationship between the partners of a Joint Ventures constituents a relationship of contractor and sub-contractor. Hence, this application. 5. Clarification Sought: 1. Whether the reduced GST rate vide Notification No.20/2017, dated: 22-08-2017 as well Notification No.1/2018-CT(Rate), dated: 25-01-2018 is applicable from 01-07-2017? 2. Whether works rendered by the constituents of the Joint Venture are treated as sub-contract to Joint Venture, which is not having physical existence other than the constituents? 6. Personal Hearing: Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e authority not to reject the application because though the DGGI has initiated an enquiry under the CGST Act, 2017, no notice has been issued regarding the above issues. Therefore issues raised in the application do not fall under the ambit of enquiry of DGGI and hence the authority is competent to issue its findings in this case. 7. Discussion Findings: The first proviso under Section 98(2) reads as follows: Provided that 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 provisions of this Act . Thus if the question raised is pending or decided in any proceedings pertaining to the applicant the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der investigation with reference to short payment of GST on services supplied by them to their Joint Ventures as a sub-contractor, under Notification No:11/2017-CT(R) as amended by Notification No:20/2017-CT(R) and Notification No:1/2018-CT(R) dated: 24-01-2018. Further this is to inform that the investigation is still not concluded and no demand cum show cause notice has been issued to the said tax payer. Accordingly no adjudication proceedings have taken place with respect to the aforesaid issue . As seen from the information provided by the DGGI the investigation proceedings are still pending under Chapter XIV of the CGST Act, 2017 with respect to the questions raised by the applicant. When seen in light of the amendment to Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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