TaxTMI 
TaxTMI 
2022 (4) TMI 1193
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....erned officer, the jurisdictional officer or the appellant 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 appellant 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 officer or the jurisdictional officer in respect of the appellant. 3. Under Section 103 (2)....
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.... for supply of fortified rice kernel(FRK) and was awarded the contract. 2. They had sought Advance Ruling to clarify whether Notification No. 39/2017-Central Tax (Rate) dated 18.10.2017 read with G.O.Ms.No.140 dated 17.10.2017 issued by the Commercial Taxes and Registration Department, would be applicable to the Appellants activity of manufacture and supply of Fortified Rice Kernels to the Tamil Nadu Civil Supplies Corporation pursuant to the Pilot Scheme on "Fortification of Rice & its Distribution under the Public Distribution System" project launched by the Central Government. 3. The AAR pronounced the following rulings: (i) Notification 39/2017-CT(R) dated 18.10.2017 read with G.O.Ms.No.140 dated 17.10.2017 issue....
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.... • fortified rice kernel, fall under Chapter XIX of the Tariff and the relevant lab report established the same. FRK fall within the ambit of Chapter XIX as "preparation of serial, flour, starch or milk". Therefore, the rate applicable for clearance for FRK for the period prior to 01.10.2021 was only 5% (2.5% CGST + 2.5% SGST) on account of Notification 39/2017-CT(R) dated 18.10.20217 read with G.O.Ms.No.140 dated 17.10.2017. • Clause 19 of the tender document which dealt with packing stated that the Tenderer shall pack the fortified rice kernels in 25/50KG size oval HDPE bag with LDPE inner poly liner of suitable thickness marked with proper labelling that is Batch No./Lot No., name of the manufacturer has specified....
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..... The essential nature test has been emphasised by the Hon'ble Supreme Court of India in its decisions in - (i) 2006 (202) ELT 278 - Bharat Textiles & Proofing Inds. Vs. Commissioner of Central Excise at para 14. (ii) (2016) 15 SCC 491 - Commissioner of Central Excise vs. Fitrite Packers (iii) (2015) 14 SCC 47 - Servo-Med Industries Pvt. Ltd., vs. Commissioner of Central Excise 5. The appellant was granted an opportunity to be personally heard on virtual mode on 28.01.2022. The appellant requested a short adjournment and requested the case to be posted on 09.02.2022. Accepting the request, the case was posted for hearing on 09.02.2022 Ms. S. Vishnupriya, Advocate appeared for the hearing virtually and sough....
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....to avoid a long drawn and expensive litigation. It is a statement from the Revenue Authorities issued on the voluntary request of the private parties, concerning the treatment and consequence of one or more series of contemplated future actions or transactions. Therefore, in view of the above, it can be construed that "Advance Ruling" (hereinafter referred to as "AR") is basically a voluntary scheme. Further, the Hon'ble Madras High Court in its decision rendered in the case of Pizzeria Fast Foods Restaurant (Madras) Pvt Ltd Vs CCT, Chennai and others reported in 2005 (140) STC 97 at para 26 had held that Section 28-A of the TNGST Act,1959 (provision relating to" Advance Ruling") was a provision beneficial to the assesse. •....
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.... of appeal not having been prohibited under section 100 of the Act, the same can be permitted. In view of the above, the appellant may be permitted to withdraw the present appeal unconditionally with no relief sought for against the respondent in the present appeal". 7. The appellant has sought withdrawal of the appeal filed by them. Chapter XVII of GST Act provides the statutory provisions in respect of Advance Ruling and Section 100 (1) states as follows: (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or modifying the ruling appealed against or referred to. In the case at hand, when an opportunity of being heard....