2022 (6) TMI 249

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....ES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Srico Projects Private Limited, 178/A, Srico, Road No.12, MLA Colony, Banjara Hills, Hyderabad, Telangana, 500034 (36AAGCS7109F1ZD) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made ....

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....ore any authority under any provisions of the GST Act. The application is therefore, admitted. 4. Brief facts of the case: M/s. Srico Projects Private Limited, are works contract executing civil works for Central Government Employees Welfare Housing Organization (CGEWHO) and have applied for advance ruling in order to obtain clarification regarding rate of tax on works executed for the Gover....

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....hrivastava, Vice President, authorized representatives of the firm attended the personal hearing held on 27-04-2022. The authorized representatives reiterated their averments in the application submitted and contended as follows: 1. That, they required clarification for period prior to the issue of Notification No.1 of 2022 wherein the phrase the 'Government Entity' has been deleted. ....

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....e application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any provisions of this Act". Thus if the question raised is pending or decided in any proceedings pertaining to the applicant the authority shall refuse to admit such application. The latest amendment to the sub-Section 1 of Section 83 of CGST Act' 2017 v....