IN RE: ASHOK RUBBER INDUSTRIES
GST
2019 (2) TMI 1007 – AUTHORITY FOR ADVANCE RULINGS WEST BENGAL – 2019 (21) G. S. T. L. 236 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS WEST BENGAL – AAR
Dated:- 21-12-2018
Case No. 37/2018 – Order No. 26/WBAAR/2018-19
GST
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 A
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hibits 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, 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
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