2024 (10) TMI 1377

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.... 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and KGST Act. 2 The applicant, a proprietary concern registered under GST, stated that he is engaged in renting out the marriage hall/convention hall to the public for conducting personal functions including charitable & religious functions; the said activity is a taxable service and the applicant is discharging the applicable taxes. 3: In view of the above, the applicant has sought advance ruling in respect of the following questions: a. Admissibility of input tax credit of tax paid or deemed to have been paid on construction materials used in the construction of Marriage & Convent....

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....he submissions made by the applicant in their application for advance ruling. We also considered the issues involved on which advance ruling is sought by the applicant and relevant facts along with the arguments made by the applicant & the submissions made by their learned representative during the time of hearing. 7 The applicant sought advance ruling in respect of the questions mentioned at para 3 supra. We proceed to examine, before going into the merits of the case, the maintainability of the instant application. 8. From the records made available, it is observed that the business place of the applicant was visited, the books of accounts were inspected and consequently a show cause notice, in form DRC-01, dated 05.09.2023 was issued b....