2021 (4) TMI 935

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....oticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six months from the date of the Order. Provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made, unless the appellant has been given an opportunity of being heard. 2. Under Section 103 (1) of the Act, this Advance ruling pronounced by the Appellate Authority under Chapter XVII of the Act shall be binding only (a). On the applicant who had sought it in respect of any matter referred to in sub-section (2) of Section 97 for advance ruling; (b). On the concerned of....

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....ssed by the Tamilnadu State Authority for Advance ruling on the application for advance ruling filed by the appellant. The background facts of the appeal are briefly hereunder: 2.1 Rail Land Development Authority invited tender for development of MFC and identified developer through the bidding process and the bid of this Erode "Multifunctional Complex" (MFC) was awarded to the appellant for the development of MFC @ Erode Railway Station. 2.2 The development of MFC involves Long term Lease of 45 years for Lease of 3140 Square meter of railways land. The offer by RLDA involves the payment Rs. 3,08,27,800/- towards upfront long-term Lease premium and Rs. 7,80,00/- towards annual rent by the appellant herein. To enable the Appellant to c....

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....Ltd., in Appeal Case No: 01/WBAAAR/APPEAL/2019 dated 06.02.2019 before West Bengal Appellate Authority for Advance Ruling. (ii) In re: Yamuna Express Way Industrial Development Authority (GST AAR UP) - Appeal Number: Advance Ruling No. /AAR/9 of 2018 date of Order: 06.06.2018. • The definition clause of section 95 of the CGST Act 2017 cannot override the substantive provisions of section 97 of the said Act which lists out the matters in respect of which the Advance Rulings can be sought and specifically in this regard, the section 97(2) (d) of the CGST Act, 2017. • The harmonious and cogent reading of the relevant provisions of the Act and specifically section 95 and section 97 of the CGST Act 2017, one ca....

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....ise will not be known to him. 7.2 The provisions of S.103 categorically states that the ruling pronounced is binding only on the appellant. It automatically flows that if a recipient obtains a ruling on the taxability of his inward supply of goods or services, the supplier of such goods or services is not bound by that ruling and he is free to assess the supply according to his own determination, in which case, the ruling loses its relevance and applicability even. Any law provision has to be interpreted in a constructive and harmonious way keeping in mind the object of the purpose of the provision. All parts of it should be read in aid of and not in derogation of that purpose. Any interpretation, if it defeats the very purpose of the ob....