TaxTMI 
TaxTMI 
TaxTMI 
2022 (4) TMI 1193
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....er 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) of the Act, this advance ruling shall be binding unless th....
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....tract. 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 issued by the Commercial Taxes and Registration Department, is not applicable to manufac....
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....stablished 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 in FSSAI Regulations. Therefore, it has satisfied required of being unit container. * there was a clear intenti....
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....roofing 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 sought withdrawal of the appeal application by filing a Memo. When asked about the specific provision under GST under which the withdrawal is sought, she stated that the appellate forum ....
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.... 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. * Section 97 of the CGST Act, 2017 (hereinafter referred to as the "Act") uses the word "desirous", i.e any person who wishes to opt for the AR scheme may opt for the same. Section 100 of the Act (appeal pr....