2025 (9) TMI 862

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....nder Section 74 of the Goods and Services Tax Act, 2017. The petitioner is also seeking quashment of the order dated 06.10.2021 passed by the respondent No.2 which is the Authority for Advance Ruling of Madhya Pradesh, on an application of Gulab Singh Chouhan. 02. Shri Gulab Singh Chouhan filed an application under Section 98(4) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "CGST Act, 2017") and the MPGST Act, 2017 to get an advance ruling, raising the issue of whether the business model would be selling Pan Masala, tobacco products, etc. and whether the composition scheme is available to the assessee if the turnover does not exceed Rs. 1,50,00,000/- in the preceding financial year. During pendency of the sa....

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....ot on any other person. 05. The grievance of the petitioner is that the respondent authority is enforcing the order dated 06.10.2021 i.e. advance ruling against the petitioner, by issuing a show cause notice under Section 74 of the GST Act demanding the tax interest penalty in the total amount of Rs. 64,89,965/-. During the pendency of this petition, a final order has been passed which has been brought on record by way of additional documents. 06. After notice, the respondents have filed the reply by submitting that there are as many as 8 firms engaged in the business of sale of paan having different GST numbers, but all are running under the same brand name, i.e. Karnawat Paan. The petitioners and other family members are related and....

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....operated by relatives and are engaged in business under various trade names, including Karnawat Pan Bhojnalay Chat Chaupaty, Karnawat Paan & Kirana Stores, Karnawat Pan Centre, Karnawat Pan Bhojan Prasadi, Karnawat Bhojan Prasadi Anjani Nagar Mori, Karnawat Staff Mess, Karnawat Pan Bhojan Prasadi Chat Choupati, Karnawat Pan Centre, and Karnawat Pan Sadan. Except for Karnawat Pan Bhojnalay Chat Chaupaty, Karnawat Paan & Kirana Stores, Karnawat Pan Bhojan Prasadi, Karnawat Pan Bhojan Prasadi Anjani Nagar, and Karnawat Pan Bhojan Prasadi Chat Choupati, all the other firms have paid Goods and Services Tax (GST) under the composition scheme." (Emphasis supplied) 07. There is no denial of the aforesaid facts by way of rejoinder in this peti....

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....2343;िनियम - 2017 की धारा 74 सहपठित 122 नियम 142 के तहत डीआरसी-07 आदेश जारी किया जाकर निम्नाकिंत कर, शास्ति एंव ब्याज आरोपित किया जाता है।" 08. From the perusal of the final order, it is apparent that ....