9911796707
TMI Blog2024 (10) TMI 1377X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and KGST Act. 2 The applicant, a proprietary concern registered under GST, stated that he is engaged in renting out the marriage hall/convention hall to the public for conducting personal functions including charitable & religious functions; the said activity is a taxable service and the applicant is discharging the applicable taxes. 3: In view of the above, the applicant has sought advance ruling in respect of the following questions: a. Admissibility of input tax credit of tax paid or deemed to have been paid on construction materials used in the construction of Marriage & Conven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submissions made by the applicant in their application for advance ruling. We also considered the issues involved on which advance ruling is sought by the applicant and relevant facts along with the arguments made by the applicant & the submissions made by their learned representative during the time of hearing. 7 The applicant sought advance ruling in respect of the questions mentioned at para 3 supra. We proceed to examine, before going into the merits of the case, the maintainability of the instant application. 8. From the records made available, it is observed that the business place of the applicant was visited, the books of accounts were inspected and consequently a show cause notice, in form DRC-01, dated 05.09.2023 was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be seen from the above that the first proviso to Section 98(2) stipulates 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 of the provisions of the CGST Act 2017. In the instant case the questions, on which the applicant seeks advance ruling, are already pending in the proceedings of show cause notice under the provisions of the CGST / KGST Act 2017. Thus the instant application is liable for rejection in terms of first proviso to Section 98(2) of the CGST/KGST Act 2017. 11. In view of the above, we pass the following. RULING The application filed by the Applicant for advance ruling is rejected, in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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