2022 (6) TMI 767

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....ner has filed the present petition against the following order:- [i] Order dated 10.12.2020 passed in case No.14/2020 by Authority for Advance Ruling, M.P. [ii] Order dated 26.07.2021 passed in case No. MP/AAAR/05/2021 by M.P. Appellate Authority for Advance Ruling. The Petitioner is a Works Contractor engaged in executing works related to the construction of the irrigation dam. The petitioner is duly registered under Central Goods and Services Tax Act, 2017 in various states. In the State of Madhya Pradesh, the petitioner is holding GSTN 23AFYPM0856K1ZW. M/s Navayuga Engineering Company Ltd. had entered in to an agreement dated 19.08.2015 for the execution of certain work relating to the Narmada Valley Project. Some part of the work ....

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....by the aforesaid order, the petitioner has approached Appellate Authority by way of filing an appeal under Section 101 of the CGST/MPGST Act, 2017. The Appellate Authority has dismissed the appeal by upholding the order dated 10.12.2020 passed by Advance Ruling Authority. Hence, present writ petition before this Court. Learned Senior Counsel appearing on behalf of the petitioner submits that the learned Authority, as well as Appellate Authority, have failed to correctly interpretate the language 98(2) of the CGST Act, 2017. The said only proviso bars the advance ruling if the question raised is pending or decided in any proceedings under any provision of the Act. In the present case no such proceedings are pending against the petitioner, t....

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....on 97 for obtaining the advance ruling in advance not during the pendency of any issue before the authority. That sub section 2 of Section 97 provides the questions on which the advance ruling can be sought under this Act. Section 98 provides the procedure for receipt of the application. The first proviso to Sub-section 2 of section 98 is coming in the way of the petitioner and relying on such provision the Authority as well as Appellate Authority have declined to grant advance ruling to the petitioner. According to the proviso, the authority shall not admit the application where the question raised in the application is already pending or decided in proceedings under any of the provisions of this Act. The Petitioner approached the Author....