2018 (6) TMI 462 – AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – TMI – Maintainability of Advance Ruling Application – Clarification of rate of tax – grain based extra neutral alcohol – Whether the grain based extra neutral alcohol comes under 18% or exempted or any other taxes category in GST tax system? – Held that:- On verification of the record submitted by the jurisdictional authority, it was found that the proceedings were initiated well before the filing of application before this authority. Further, the applicant himself admitted that they have preferred writ petition No.7734/2018, dt 07.03.2018 before the Hon'ble High Court of Judicature at Hyderabad on the same issue which is pending for disposal.
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As the application do not
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nce ruling is sought by the applicant is as follows.. The grain based extra neutral alcohol which slab under comes In GST tax system. Is this comes under 18% or exempted or any other taxes category?' 3. A copy of the said application has been forwarded to both (Central tax & State tax) the jurisdictional officers, to offer their remarks on the question raised by the applicant and as well as to know any proceedings pending/passed regarding the applicant. 4. In this regard it is ascertained from the remarks as offered by the jurisdictional officer, i.e Assistant Commissioner State tax, Nandigama Circle, that, certain proceedings are pending with the Assistant Commissioner, Nandigama Circle, prohibits admission of the ruling as per the
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unds, after considering the request of the applicant, a later date i.e 04.04.2018 was scheduled for personal hearing. At the time of personal hearing, the applicant submitted that they have filed the application for advance ruling before the receipt of the show cause notice, hence to heard. But on verification of the record submitted by the jurisdictional authority, the proceedings were initiated well before the filing of application before this authority. Further, the applicant himself admitted that they have preferred writ petition No.7734/2018, dt 07.03.2018 before the Hon'ble High Court of Judicature at Hyderabad on the same issue which is pending for disposal. ORDER: In the circumstances stated above and as the application do not q
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