TaxTMI 
TaxTMI 
2024 (10) TMI 1291
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....ent appeal has been filed under section 100 of the Central Goods and Service tax Act, 2017 and Orissa Goods & Services Tax Act 2017 [hereinafter referred to as the CGST Act and OGST Act] by M/s. Geeta Rani Mohanty, Ground Floor, Station Road, Barbil, Keonjhar-758035 bearing GSTIN 21MDFG1692D2ZW (herein after referred to as the 'Applicant') against the Advance Ruling order No. 06/ODISHA-AAR/ 2023-24 dated 17.05.2024 pronounced by the Odisha Authority for Advance Ruling (AAR). The date of receipt of the appeal application is 01.07.2024. 3. BRIEF FACTS OF THE CASE: 3.1 The Applicant, M/S Geeta Rani Mohanty (GSTIN 21AADFG1692D2ZW), having principal place of business at Ground floor, Station road, Barbil, Keonjhar, Odisha, communicating addres....
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....e Hundred and Six Only) to be paid by the Applicant on reverse charge basis against the amount deposited as stamp duty & registration fees for the registering of Conveyance/ Lease Deed. Towards this audit observation, the Applicant submitted before the AAR that GST on stamp duty would amount to tax on tax which is against the basic principle of taxation and would result in cascading effect. Further, stamp duty being a statutory duty as per Indian Stamp Act, 1899, the duties are levied, collected and appropriated by the respective State Government. The Applicant also submitted to the AAR that as per sl. no. 47 of Notification No. 12/2017-CT(R) dated 28.06.2017, the service provided by the Central Government, State/ UT Government or Local Aut....
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....hority for Advance Ruling as prayed above; (ii) Grant a personal hearing; (iii) Pass any such further or other order (s) as may be deemed fit and proper in facts and circumstances of the case; and (iv) Condone the delay in filing this application because they could not file the application in time as they did not receive the advance ruling in their GST Portal. 4. Personal Hearing: 4.1 The Odisha Appellate Authority for Advance Ruling provided personal hearing to the Applicant for representing their case through Video Conference on 21.08.2024. The Applicant attended the personal hearing through their authorized representative, Shri Pramod Kumar Jena. During the personal hearing, the authorized representative has reiterated the submis....
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.... already been issued to the Applicant by the Additional Commissioner, Audit Commissionerate, Bhubaneswar demanding Rs. 6,27,74,106/- (Rupees Six Crores Twenty Seven Lakhs Seventy Four Thousand One Hundred and Six only) u/s 73 of the CGST Act, 2017. 5.3 We have also examined the section 65 (7) of the CGST Act, 2017 which provides that "Where the audit conducted under sub-section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised, the proper officer may initiate action under section 73 or section 74." Further we also rely on the judgement passed by the Hon'ble Madras High Court in the case of M/s. ABT Limited Vs The Additional Commissioner of GST and Central Excise....