2018 (10) TMI 448

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.... the applicant : Shri Hardik V Thacker, CA The applicant Kandla Port Trust (Deendayal Port Trust - DPT), set up under the Major Port Trust Act, 1963, has submitted that it owns substantial amount of land at Gandhidham and Adipur location of Kutch District, which has been given on lease to various commercial and other organization for long time period, for which it had entered into lease agreeme....

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.... payment of disputed claims. It is also submitted that there is restriction of revision of return under GST after specified period of time from the end of relevant financial year. 3. The applicant has raised following questions for advance ruling - (i) Whether DPT shall continue to pay GST on disputed claim ? (ii) How is it possible for DPT to claim refund for GST paid out of pocket, if t....

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.... services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or....

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....PT shall continue to pay GST on disputed claims. The applicant has also asked how is it possible for it to claim refund for GST paid out of pocket, if the matter / dispute is conclude in favour of lease holder after period of 2 or more years. 6.2 The issues raised by the applicant do not fall in the category of Section 97(2) of the Acts. Whether the applicant shall continue to pay GST on disput....