TMI Blog2024 (3) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... ds of justice will be met by restoring the application for advance ruling to its original position, by way of remanding the case to the lower authority, with a direction to forward the letter dated 03.04.2023 of DGGI alongwith its enclosures, if any, to the appellant enabling them to comment on the same, and to offer them another opportunity of personal hearing before deciding the case as per the provisions of law. The matter is remanded to the Lower Authority for consideration and passing of appropriate orders, after following the principles of natural justice. - DR. RAM NIWAS AND DR. D. JAGANNATHAN, MEMBER Represented by : Shri. V S Swaminathan, CA (Passed by Tamil Nadu State Appellate Authority for Advance Ruling under Section 101(1) of the Tamil Nadu Goods and Services Tax Act, 2017) Preamble 1. In terms of Section 102 of the Central Goods Services Tax Act 2017/Tamil Nadu Goods Services Tax Act 2017 ( the Act , in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... du Medical Council was constituted under the Madras Medical Registration Act IV of 1914 by the Local Legislature and it caters to the registration of Registered Medical Practitioners practicing or completing their study in the state of Tamil Nadu, Pondicherry and Andaman Nicobar Islands. Further they stated that they collect various fees such as fees for issuing Provisional, under-graduate, post graduate registration certificates, No Objection Certificate, certificate of Good standing, CME certificates etc. 2.2. The Appellant had approached Authority for Advance Ruling (AAR), Tamil Nadu, vide GST-ARA-01 dated 29/12/2022 for clarification of GST applicability on various fees collected by it and raised the following question: Whether GST is applicable on various fees collected by Tamil Nadu Medical Council, a Government Authority? At the time of filing the application, an investigation by the Senior Intelligence Officer, DGGI-South, Sub-National unit, Chennai was in progress. Summons dated 30.11.2022 and 20.12.2022 was issued under section 70(1) of CGST Act, 2017 and a statement was recorded from Shri R Shanmugam, Registrar of M/s TNMC on 09.01.2023. The same was admitted by the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out the investigation being conducted against the applicant from which, it is apparent that proceedings are pending against the applicant on the date of filing of advance ruling online application on 30.12.2022 and liable to be rejected under first proviso to Section 98(2) of the Act. 3. Aggrieved of the decision of AAR in the Order No: 18/ARA/2023 dated: 19.06.2023, M/s TAMIL NADU MEDICAL COUNCIL preferred the subject appeal. In the grounds of appeal, they stated, inter alia, as follows: AAR Tamil Nadu erred in concluding that summon u/s 70 is a proceeding. Investigation by DGGI-South, Sub-National unit, Chennai, as stated in AAR order (para 7.11), unless it is converted into Show Cause Notice shall not be construed as proceedings. AAR has erred in NOT considering the distinction between proceeding and investigation pronounced by various courts and AAR cited by us. AAR has erred in citing a ruling (Para 6) passed by AAAR AP in the case of Masterminds wherein AAAR/AP high court have only made a passing remark without going into question of the definition of Proceeding under GST Act whereas they had made submissions citing ruling distinguishing Proceeding and Investigations . The Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unched under section 70 of the CGST Act against the petitioner simultaneously with the proceedings launched under UP GST law is not barred by the limitations of section 6(2)(b). The section 70 also spells out only powers vested with the investigating officer as prescribed by Sec 193 and 228 of IPC in relation to summons/statement on oath and the term Judicial Proceedings used in this section pertains only to powers vested by IPC. In Para 12 of its order dated 17/08/2022 in Writ Petition No. 26145 of 2022, Telengana High Court in the case of M/s. Srico Projects Pvt.Ltd., has ruled that though the word proceedings has neither been defined in Chapter XVII nor in the definition clause i.e., in Section 2 of the CGST Act, if the said world is understood in the context in which it is being applied, namely, any proceedings pending or decided in the case of an applicant under the provisions of the CGST Act, it would mean proceedings where the question raised in the application for advance ruling has already been decided or is pending decisions and therefore, inquiry or investigation would not come within the ambit of the word proceedings Crave leave for submission of additional grounds at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssibility or otherwise of the application had formed the crux of the discussion. This discussion has led to the decision arrived at by the Advance Ruling Authority to reject the application, per se. Further, we notice from the grounds of appeal filed before us by the appellant, that the same revolves exclusively around the term 'proceedings' and whether the inquiry or investigation initiated by DGGI, would fall within the ambit of the word 'proceedings' impacting the admissibility of the original application for advance ruling filed by the appellant. 6.3. Apart from the Appeal filed in Form GST ARA-02 dated 12.09.2023, before the Appellate Authority for Advance Ruling (received on 13.09.2023), it is seen that the appellant had also filed another letter dated 27.09.2023, wherein the applicant had furnished additional grounds in respect of their appeal, which has been reproduced in para 4 above. 6.4. The appellant brings to our attention that the additional material furnished by the DGGI Office to the Advance Ruling Authority was not brought to their notice. Accordingly, the appellant states that the principles of natural justice have not been followed in as much as t ..... 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