TMI Blog2023 (8) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... jected. - SHRI R. GOPALSAMY, I.R.S., AND SMT N. USHA, MEMBER, 1. Any appeal against this Advance Ruling order shall be before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai as under Sub-Section (1) of Section 100 of CGST Act / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated. 2. In terms of Section 103(1) of the Act, Advance Ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who had sought it in respect of any matter referred to in sub-section (2) of Section 97 for advance ruling. (b) on the concerned officer or the jurisdictional officer in respect of the applicant. 3. In terms of Section 103(2) of the Act, this advance ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. Advance Ruling obtained by the applicant by fraud or suppression of material facts or mis-representation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. 5. The provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST law; fees collected by the applicant are for discharging the applicant's statutory functions as stipulated in the Act and no service is rendered to the parties from whom the fees are collected. The above facts conclusively prove that the applicant is discharging its sovereign function and no service is rendered by the applicant. 2.5 The applicant vide letter dated 05.01.2013 relied on the ruling of Maharashtra Authority for Advance Ruling given to M/s Children of the World India Trust, as a second alternate ground for interpretation of law, while Doctrine of mutuality is the first alternate ground for interpretation of law. 3.1 The applicant vide letter dated 16.03.2023, as additional grounds, has stated that GST officials inspected their council office and collected information / documents and called for certain details u/s Section 67 of CGST Act and that the Applicant also received Summons u/s 70 of CGST Act. Further, it is stated that during PH, Members raised question of suppression of the said information in AAR application, with regard to this it is stated that Section 70 of CGST Act spells out only powers vested with the investigating officer as prescribed by Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an, Surgeon or other Medical Officer in any Hospital, Asylum, Infirmary, Dispensary as Medical Officer or Health in the State of Tamil Nadu; that Tamil Nadu Medical Council Collects Registration Fees for Membership from the medical students and inform the same to the State Government, who after verifying the proof of Medical degree and consulting the Council, permit the Registration as Member to the Medical Practitioners; no person shall be eligible to be a member of the Council unless he is a registered practitioner. The person who falsely pretends to be a registered practitioner shall be liable to be punished on conviction by a Magistrate. 4.3 The concerned State authority has further stated that the Registration particulars of Doctors are stored safely and securely in their Database; the fees collected by the Medical Council for Registration from Medical Practitioners are mandate of the State Legislature and carrying out the statutory obligations and responsibility; the list of registered Medical Practitioners are published in Tamil Nadu Government Gazette every year. 4.4 The concerned State authority has also stated that The Council is functioning with the source of Registratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation before Authority of Advance Ruling (TAMILNADU) and that as per proviso to Section 98(2) of CGST Act, the Advance Ruling 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 application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of the Act. It is further stated that it appears that TNMC have suppressed the fact about the ongoing investigation by DGGI, CZU, Chennai, and sought for Advance Ruling on the very same issue. DGGI office has also quoted High Court of Andhra Pradesh order dt. 23.11.2022 in W.P No. 5571 of 2021 which states that issuance of SUMMONS under Section 70 of CGST Act, 2017 is the commencement of Investigation/proceedings as per CGST Act, 2017. 7.1 We have carefully considered the submissions made by the applicant in the advance ruling application, the additional submissions made during the personal hearings and the comments furnished by the State Tax Authorities. The applicant filed advance ruling application for determination of the liability to pay tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evolent piece of legislation in the Act with an objective to obviate litigation at initial stage of the issues arising in tax matters to taxpayers including any unregistered persons intending to commence any business activity. It provides an opportunity to all entities both commercial and non-commercial, Government and quasi-Government, statutory bodies, etc, hitherto not registered under any of the indirect tax laws to seek clarification on the taxability or otherwise of their activities after introduction of the GST Act, 2017, where the applicant is also not an exception. 7.7 However, first proviso to Section 98(2) restricts admitting application seeking advance ruling on questions which are already pending in any proceedings in the case of an applicant under any of the provisions of the Act. 7.8 The applicant states that 'proceedings' is not defined under CGST Act. In the absence of statutory definition, the term 'proceedings shall be accorded a literal interpretation. The applicant relied on the judgements without citations of Hon'ble Supreme Court in the case of Liberty Union Mills Vs Union of India and Radha Krishan Industries vs State of Himachal Pradesh and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
