2022 (9) TMI 418

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....ia, petitioner seeks quashing of order dated 03.06.2022 passed by respondent No.1 i.e., Telangana State Authority for Advance Ruling (briefly, 'the Authority' hereinafter), further seeking a direction to respondent No.1 to consider its application for advance ruling under Section 98 of the Central Goods and Services Tax Act, 2017 (briefly, 'the CGST Act' hereinafter) and thereafter pass appropriate order. 3. Petitioner is a private limited company incorporated under the Companies Act, 1956. It is engaged in the business of undertaking works contract mostly with the Central and State Governments. Petitioner is a registered supplier under the CGST Act and related Acts. According to the petitioner, the rate of GST for works contract underta....

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....gned order dated 03.06.2022, the application for advance ruling was rejected. Aggrieved thereby, present writ petition has been filed. 5. On 20.06.2022, this Court had issued notice and had called upon the respondents to file counter affidavit. 6. Ms. Sapna Reddy, learned counsel appearing for respondent No.2 submits that counter affidavit has been filed, a copy of which has been placed before us. 7. From a perusal of the order dated 03.06.2022, we find that the Telangana State Authority for Advance Ruling (already referred to as 'the Authority' hereinbefore) noted that Directorate General of GST Intelligence (DGGI), Hyderabad Zonal Division, had initiated enquiry into the business activities of the petitioner and in this connectio....

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....ceipt of such application. Sub-section (2) of Section 98 says that the Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application. Proviso thereto says that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of the applicant under any of the provisions of the CGST Act. As per sub-section (4), where an application is admitted under sub-section (2), the Authority shall, after examining such further material as may be placed before it by the applicant o....

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....a bar under the first proviso to sub-section (2) of Section 98 of the CGST Act and the question of petitioner informing the Authority that it was being enquired into did not arise because the application was filed much prior in point of time. 14. In the hearing, Dr. S.R.R. Viswanath, learned counsel for the petitioner, has placed before us an order dated 14.03.2022 passed by the Telangana State Authority for Advance Ruling in A.R.Com/28/2021 wherein the question raised was whether the sale of produces Distillery Wet Grain Soluble ('DWGS') and Distillery Dry Grain Soluble ('DDGS')-'Cattle feed' undertaken by the applicant would be covered by serial No.102 of Notification No.02/2017 dated 28.06.2017 and whether the above commodities were e....