2018 (8) TMI 285

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....Applicant are registered with the GSTN holding GSTIN 23AADCK3039P2ZC. 1.2 The Applicant, are having Advance Authorisation issued by the DGFT and invalidated for procurement of goods from indigenous supplier, Their supplier is having EPCG licence and supplying the goods under deemed export and charging IGST against such supplies. As per New Guidelines of the Foreign Trade Policy 2015-2020 Mid Term Review, the Ministry of Commerce and DGFT have provided that 'Exporters have been extended the benefit of sourcing inputs/capital goods from abroad as well as from domestic suppliers for exports without payment of duty' 1.3 As per Central GST notification no.48/2017-Central Tax dtd.18.10.2017, the Central Government has notified the supplier ....

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.... of the CGST Act 2017/MPGST Act 2017. 4. RECORD OF PERSONAL HEARING: The matter was listed for personal hearing on 22.06.18 and 17.07.18 However, no one for or on behalf of the Applicant turned up on the both appointed date, nor any adjournment was sought. Accordingly, it is presumed that the Applicant does not have anything more to add to the submissions already made in the application. Hence we are inclined to consider the matter on the basis of facts brought on record before us. 5. DISCUSSIONS AND FINDINGS: 5.1 We have carefully considered the submissions made by the applicant in the application and also the opinion of the department placed on record. Before we take up the matter for consideration on merits, it is necessary t....

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....asked the authority to "....specify the complete procedure for S.No.1 & Explanation 1 of the Notification 48/2017-Central Tax dtd. 18.10.2017 for supplies by DTA to Advance Authorisation Holder", (Emphasis supplied). Needless to say that procedure laid down under the said Notification is loud and clear and has to be followed in letter and spirit. Further, the Authority is neither obliged nor mandated by the CGST Act 2017 to clarify or specify any procedure brought into effect by a Notification. As per Section 97(2)(b) ruling can be sought on 'Applicability of a notification under the provisions of this Act', but we find that the Applicant have not questioned applicability of a notification. On the contrary, the applicant admittedly agrees t....