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TMI Blog2023 (12) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... e full amount of work done for shifting the transmission lines by NHAI? 3. Without prejudice to the submissions made hereinabove and hereinafter, if the NHAI pays GST on the entire value of work done to its contractors and also to MWNL, then how will this payment of same amount of GST on the same transaction to two separate entities, not constitute double taxation? 3. As per declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending nor decided in any proceedings under any of the provisions of the Act, against the applicant. The applicant had submitted that- 3.1 That the applicant is currently doing the work of widening of National Highway no. 30 from Sitarganj to Bareilly, for which the existing electric poles are to be shifted from one place to another. These power lines are required to be shifted to keep the electrical clearances safe as per the Indian Electricity Rules 1956. 3.2 That for the purpose of highway modification, the existing transmission lines throughout the highway are required to be shifted/ raised for safe clearances. 3.3 That the shifting/ modification work of transmission lines for the widening of highway i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advance Ruling on misrepresentation of the fact that Applicant is receiver of the Service/Goods in case of Shifting of Transmission Lines during the work of widening of National Highway No. 30 from Sitarganj to Bareilly as the power lines are the assets of MVVNL and shifting is done under supervision of MVVNL only. 7. For this we would like to review this matter in light of definitions of Advance Ruling under section 95 of the CGST Act 2017 and the same is reproduced as under: Section 95. Definitions of Advance Ruling.- In this Chapter, unless the context otherwise requires,- (a) "advance ruling means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or subsection (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant; (b) "Appellate Authority" means the Appellate Authority for Advance Ruling referred to in section 99; (c) "applicant" means any person registered or desirous of obtaining registration under this Act; The meaning of the applicant defined in sub-section (c) of section 95 should b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been mentioned anywhere in the notice as to what fraud has been committed by the applicant or what material facts have been suppressed or misrepresented by the applicant. As such, the notice is vague and ambiguous because the reasons for initiating proceedings u/s 104 of the CGST Act have not been clearly stated/ specified in the notice. 3 .That the applicant filed the GST ARA-01 (application form for advance ruling) on 14.09.2022, and a description of the case in brief is there on page nos. 2 & 3 (in 10 points) and also facts of the case in full detail have been stated from page nos. 4 to 7 (in 16 points) and thereafter, the applicant's interpretation of law has been stated from page nos. 7 to 12 (in 18 points). Thus the entire transaction between the applicant NHAI and MVVNL has been clearly stated in the pleadings in full detail and in the absence of the advance ruling order (no. 17/2022 dt. 08.12.2022), the applicant will be adversely taxed in gross violation of the provisions of the GST Act. It is categorically stated that the applicant has not concealed, suppressed or misrepresented any material fact and no fraud has been committed by the applicant in obtaining the advan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , can apply for an "advance ruling" as defined in section 95(a). Moreover, the questions on which the advance ruling was sought were also covered by the provisions of section 97(2) of the CGST Act. In view of these submissions, it is humbly requested that the notice u/s 104 of the CGST Act may kindly be vacated and oblige. DISCUSSION AND FINDING 9. At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the UPGST Act. Further for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / UPGST Act would be mentioned as being under the 'CGST Act'. 10. Before proceeding, we would like to refer section 102 and 104 of the CGST Act 2017 and are reproduced as below: Section 102. Rectification of advance ruling.- The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, so as to rectify any error apparent on the face of the record, if s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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