TMI Blog2022 (4) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of the Hon'ble Supreme Court in the case of RAJENDRA PRASAD GUPTA VERSUS PRAKASH CHANDRA MISHRA ORS. [ 2011 (1) TMI 175 - SUPREME COURT] , wherein the Hon'ble Supreme Court held that Every procedure is to be understood as permissible in law till it is shown to be prohibited in law and as a matter of general principle, prohibition cannot be presumed . Considering that there is no explicit prohibition for withdrawal in the current legal provisions, the appeal is permitted to be withdrawn and no ruling is extended - Application allowed. - TN/AAAR/07/2022(AR) - - - Dated:- 9-3-2022 - THIRU M.V.S. CHOUDARY, AND THIRU K. PHANINDRA REDDY, MEMBER Represented by : Ms. S. Vishnupriya, Advocate Preamble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... representation of facts, it may, by order, declare such ruling to be void ab-initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the appellant as if such advance ruling has never been made. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act,2017 and the Tamil Nadu Goods and Service Tax Act, 2017 are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. The subject appeal is filed under Section 100 (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 30.09.2021. (ii) Notification 39/2017-CT(R) dated 18.10.2017 read with G.O.Ms.No.140 dated 17.10.2017 issued by the Commercial Taxes and Registration Department, as amended by Notification No. 11/2021-C.T.(Rate) dated 30.09.2021 is applicable to the supply of Fortified Rice Kernels (Pre-mix), by the appellant, for the Pilot Scheme on Fortification of Rice its Distribution under the Public Distribution System project launched by the Central Government, from 01.10.2021 onwards, under Sl.No. (b) of Column (3) of the said Notification subject to fulfillment of the conditions stipulated under Column (4) of the said Notification. 4. Aggrieved with the above said ruling, that for the period prior to 01.10.2021, they Were not entitled f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em which ensures that the FRK mixed with regular rice and ultimately distributed to the identified section of the society on free of cost basis by ensuring that there is no diversion of fortified rice from the rice mills from the any other destination. The programme in question had been duly approved by the Central Government. It was a Pilot Scheme funded by the Government of India in the Ratio of 90:10 in respect of North-Eastern States, Hilly and Island States and 75:25 in respect of rest of the states. The program was jointly funded by the Central and State Governments. The Appellant has produced a relevant certificate as per notification. The LA erred in denying the benefit of Notification 39/2017-CT(R) dated 18.10.2017 read w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer Authority, they had placed reliance on certain judgements of the Hon'ble Supreme Court of India, on the scope of specific expressions contained in Notification dated 18.10.2017, which has not been referred by the Lower Authority in the Order dated 21.10.2021.; that they intend moving an application under Section 102 of the Act before the Hon'ble Authority for Advance Ruling to reiterate their submissions on the issue and place the decisions of the Court before the Authority and therefore prayed to permit them to withdraw the present appeal with leave to place the decisions before the Lower Authority by way of separate application for rectification and that the withdrawal of the appeal may not be treated as a relinquishment of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al manner and the Assessee, in the present case, at the relevant point in time can also withdraw the appeal in order to seek a remedy under any other provisions of the Act (in the present case it is as per Section 102 of the Act which deals with rectification petition ) There is no express provision under the Act to prevent the withdrawal of appeal. Therefore, the appeal may be permitted to be withdrawn. In this regard, kindly see the decisions in: i) Bijay nanda patnaik Vs Satrughna Sahu and others-AIR 1963 SC 1566 at para 7 ii) Biman C Karmakar and others Vs State of West Bengal and others-(2001) 10 SCC 635 at para 3 It is a settled legal principle that Every procedure is to be understood as permissible in law t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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