2020 (2) TMI 1296 - HC - GST

Clarification on Advance Ruling Application, Tax Debit, and Online Filing under GST

NCS Pearson, Inc. Versus Secretary, Department Of Revenue & Ors.

The judgment addressed jurisdictional confusion regarding an advance ruling application, non-debiting of tax amount, resolution of online application ... Mode of Petitioner’s application for advance ruling - Mr. Bansal further submits that the issue with regard to filing of the online application for advance ruling has been resolved qua OIDAR services and it is possible for anyone to move the application online. Mr. Bansal submits that functionality of advance ruling is now available on GST portal wherein the normal tax payer after choosing both CGST and SGST Acts can pay the specified fee under the respective heads and similarly an OIDAR tax payer registered under IGST Act will pay the specified fee of ₹ 5,000/- under IGST as fee for application for advance ruling. HELD THAT:- List on 16.03.2020. Issues: Jurisdictional confusion regarding advance ruling application, non-debiting of tax amount, resolution of online application filing for OIDAR services, functionality of advance ruling on GST portal.The judgment addressed several key issues. Firstly, the counsel for the Respondents acknowledged the Petitioner's advance ruling application made in physical form and scheduled a hearing for 20.02.2020. However, there was a jurisdictional confusion, leading the Petitioner to request to await the hearing. Additionally, an amount of Rs. 1,39,35,808/- remained undebited in the Petitioner's cash ledger, prompting the counsel to urge the Respondents to proceed with debiting the amount upon the Petitioner's application before the GSTN. Furthermore, the issue of online application filing for advance ruling in the context of OIDAR services was resolved, allowing for online submissions. The functionality of advance ruling on the GST portal was also highlighted, detailing the fee payment process for both normal and OIDAR tax payers under different Acts.The judgment concluded by listing the case for further proceedings on 16.03.2020, indicating the ongoing nature of the legal process in this matter. The detailed analysis provided insight into the various facets of the case, including jurisdictional concerns, tax debiting issues, online application filing advancements, and the operational aspects of the advance ruling system on the GST portal. The legal representatives for both parties played crucial roles in presenting their arguments and seeking resolutions to the identified issues, showcasing the complexity and thoroughness of the legal proceedings involved.