2019 (2) TMI 1007 – AUTHORITY FOR ADVANCE RULINGS WEST BENGAL – 2019 (21) G. S. T. L. 236 (A. A. R. – GST) – Admissibility of Advance Ruling application – Section 97(2)(a) of the CGST/WBGST Acts, 2017 – Applicant submits that the question raised in the Application has neither been decided by nor is pending before any authority under any provisions of the GST Act – Held that:- 1st proviso to Section 98(2) prohibits this Authority from admitting any application where the question raised is already pending or decided in any proceedings in the case of the applicant under any provisions of the GST Act. It does not distinguish between stages or nature of the proceedings. Any action lawfully taken under any provisions of the GST Act is, therefore
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
se No. 37/2018 – Order No. 26/WBAAR/2018-19 – Dated:- 21-12-2018 – S/Shri Parthasarathi Dey and Sydney D'Silva, Members Shri Nitin Shah, Authorized Representative, for the Assessee. ORDER The Applicant, stated to be a manufacturer of rice polisher made of flexible and elastic rubber, seeks a ruling on classification of the goods. Advance Ruling is admissible under Section 97(2)(a) of the CGST/WBGST Acts, 2017 (hereinafter referred to, collectively, as "the GST Act"). The Applicant submits that the question raised in the Application has neither been decided by nor is pending before any authority under any provisions of the GST Act. The concerned officer raises no objection to the admission of the Application. 2. However, this A
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tinguish between stages or nature of the proceedings. Any action lawfully taken under any provisions of the GST Act is, therefore, to be construed as proceedings under the Act. It appears from records that the Application was filed online on 22-11-2018, whereas, as the above central authority submits, the proceedings under Section 71 had been initiated on 31-7-2018. The Applicant did not dispute that officials from the concerned authority had visited his places in connection with the investigation, and its subject matter was the same question on which he was seeking a ruling from this Authority. It is amply clear from the above discussion that proceedings under the GST Act were pending against the Applicant on the date of hearing under Sect
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =