TMI Blog2022 (6) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... etation that where the legislature uses the same expression in the same statute at two or more places, then the same interpretation should be given to that expression. Thus, generally the same words are used with the same meaning throughout the same statute; otherwise it would cause injustice. This principle of interpretation was upheld by the Hon ble Supreme Court of India in a catena of case law starting from AGHUBANS NARAIN SINGH VERSUS U.P. GOVT. THROUGH COLLECTOR OF BIJNOR [ 1966 (9) TMI 145 - SUPREME COURT] and the latest being S SHER SINGH VERSUS STATE OF HARYANA [ 2015 (1) TMI 1467 - SUPREME COURT] . Therefore in view of the amendment to Section 83(1) the expression proceedings will have the same meaning for Chapter XIV as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 fee for Advance Ruling. The Applicant has declared that the questions raised in the application have neither been decided by nor are pending before any authority under any provisions of the GST Act. The application is therefore, admitted. 4. Brief facts of the case: M/s. Srico Projects Private Limited, are works contract executing civil works for Central Government Employees Welfare Housing Organization (CGEWHO) and have applied for advance ruling in o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is observed by the members of the authority that DGGI, Hyderabad Zonal Division has initiated an enquiry into the business activities of the applicant and also issued a notice to them on 15-12-2021 and therefore their case falls under the first proviso to Sec 98(2) of the CGST Act, 2017 wherein their application is liable to be rejected as the question raised by them in the application is pending or decided in such proceedings before the DGGI. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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