2023 (5) TMI 72

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Zonal Unit - Orders for action u/s 104 of the CGST/TGST Act, 2017 issuance - Regarding. Opinion of State Authority on objection raised by Additional Director General, Hyderabad Zonal Unit. It is noticed by the Authority for Advance Ruling of Telangana State that the question raised by the applicant M/s. Srico Projects Pvt Ltd (GSTN: 36AAGCS7109F1ZD) in the Advance Ruling cited in 4th reference above was pending in a proceedings before Directorate General of GST Intelligence, Hyderabad Zonal Unit. It is seen from the material submitted by M/s. Srico Projects Pvt Ltd that this fact was never brought to the notice of the Authority for Advance Ruling by them. Therefore it was opined by the Authority for Advance Ruling that prima facie the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ojects Pvt Ltd (GSTN: 36AAGCS7109F1ZD) in the Advance Ruling Application for an advance ruling in Form GST ARA-01 dt: 24.06.2022 cited in the above 4th reference above was already pending in the proceedings, initiated on the taxpayer, by Directorate General of GST Intelligence, Hyderabad Zonal Unit. 2. It is mentioned in the letter issued by Additional Director General of DGGI, Hyderabad Zonal Unit dated 07.09.2022, cited in the above 2nd reference, that investigation on M/s. Srico Projects Pvt. Ltd. was initiated on 15/12/2021on the issue that the taxpayer has adopted GST rate of 12% instead of 18% in respect of certain works contract services rendered to corporations, trust, public sector undertakings etc. whose government share is less ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y to the applicant or the appellant as if such advance ruling had never been made: Provided that no order shall be passed under this sub-section unless an opportunity of being heard has been given to the applicant or the appellant. 4. Accordingly a notice was issued to the applicant on 18.01.2023 vide reference 1st cited above calling for attendance before the Advance Ruling Authority on 24.01.2023 at 3:30 P.M. The notice was served on their authorized representative Sri K. Ramesh, who has filed a letter on 21.01.2023 stating that they are unable to attend the personal hearing as their Director is out of Country and that orders may be passed as per merits and rules. 5. Section 98(2) of the CGST/TGST Act, 2017 states that Authority for A....