In Re: Shyam Singh Champawat, M\/s Laxmi Machinery Store.
GST
2019 (2) TMI 915 – AUTHORITY FOR ADVANCE RULING, RAJASTHAN – 2019 (21) G. S. T. L. 582 (A. A. R. – GST), [2019] 65 G S.T.R. 398 (AAR)
AUTHORITY FOR ADVANCE RULING, RAJASTHAN – AAR
Dated:- 31-1-2019
ARN No. RAJ\/AAR\/2018-19\/33
GST
SHRI J.P. MEENA AND SHRI HEMANT JAIN MEMBER
\nPresent for the applicant: Shri Dilip Gupta, C.A. (authorised representative)
\nNote: Under Section 100 of the CGST\/RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST\/RGST Act 2017, within a period of 30 days from the date of service of this order.
\nThe Issue raised by Shyam Singh Champawat, M\/s. Laxmi Machinery Store, Station Road, Bhinmal, District – Jalore-343029 {hereinafter the applicant} to pronounce advance ruling falls under ambit of the Section 97(2) (a) and it is given as under:
\n(d) Admissibility of input tax credit of tax paid or deemed to <\/p>\n
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\n01.04.2017 to 24.112017
\n87,17,826\/-
\nSales made upto
\n01.04.2017 to 25.11.2017
\n1,09,92,785\/-
\nTotal Sales for the year
\n01.04.2017 to 31.03.2018
\n1,39,45,318\/-
\nThe Applicant submitted that he relied on press release and publication in newspaper he have made sales over and above Rs. 1.00 Crore and had also filed return GSTR 4 declaring these figures.
\nThe applicant has submitted that he is a small dealer having his shop at small town, is not very much literate and not aware about legal procedure and provisions. Now he came to know that after GST Council Meeting, Department issues Notification and only after notification any amendment come into force. He had crossed turnover of Rs. 1 crore on 25.11.2017. He has GST paid stock in hand as on that date.
\n2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT
\nApplicant has sought ruling to be pronounced under section 97 (2) (d) & (e) of the CGST Act 2017, on the following questions:
\n * Whether I can now be converted in<\/p>\n
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\nIn the matter, the applicant was asked to appear before authority for personal hearing on 28.01.2019 at 03.30PM. Shri Dilip Gupta, authorised representative appeared on the said date and stated that advance ruling sought is in response to query which is more of technical\/ system error rather than fact of law. He reiterated the submissions already made in the advance ruling application.
\n5. FINDINGS. ANALYSIS & CONCLUSION:
\nWe observe that the questions raised by the applicant are of the past period i.e. 2017-18.
\nAs per the 'Definitions' as mentioned in Section 95(a) of the CGST & RGST Act 2017 which is reproduced as under-:
\n95. In this Chapter, unless the context otherwise requires,-
\n(a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being underta<\/p>\n
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