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TMI Blog2021 (11) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and Rs. 5,000/- for CGST towards the fe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mesh Babu, authorized representative and Sri. Mayur Dayama, AR attended the personal hearing held on 05-10-2021. The authorized representatives reiterated their averments in the application submitted. 7. Discussion & Findings: Under the Article 243W of Constitution of India, municipalities may be entrusted with the responsibilities for: i. Preparation of plans for economic development and social justice. ii. Performance of functions and implementation of schemes in relation to matters listed in 12th schedule. Under the schedule 12 to Constitution of India, the functions and schemes are as follows: a) Urban planning including town planning. b) Regulation of land-use and construction of buildings. c) Planning for economic and soc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of India (UOI) and Ors. (12.02.1988 - SC) AIR 1988 SC 782 clarified the meaning of the expression "in relation to" as follows: "In this connection reference may be made to 76 Corpus Juris Secundum at pages 620 and 521 where it is stated that the term 'relate" is also defined as meaning to ring into association or connection with. It has been clearly mentioned that "relating to" has been held to be equivalent to or synonymous with as to "concerning with" and "pertaining to". Similarly the Hon'ble Supreme Court of India in the case of Madhav Rao Jivaji Rao Scindia Vs Union of India AIR 1971 SC 530 observed that the expression "relating to" means to bring into relation or establish a relation. It was further clarified that there should b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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