TaxTMI 
TaxTMI 
TaxTMI 
2025 (10) TMI 712
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....plicant who had sought it in respect of any matter referred to in sub-section (2) Section 97 for advance ruling. (b) On the concerned officer or the Jurisdictional Officer in respect of the applicant. 3. In terms of Section 103(2) of the Act, this Advance Ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. Advance Ruling obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. 5. The provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act (herein referred to as the Act) are the sam....
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.... waste processed from the Sattur dump yard by the applicant. 2.2. The applicant has stated that the activity would fall under the classification of 9994 as 'Sewage and waste collection, treatment and disposal and other environmental protection services' as per Notification No. 11/2017-CT(Rate) dated 28-06-2017. The said supply of service is exempted from GST under SI. No. 3 of Notification No. 12/2017-CT(Rate) dated 28-06-2017 as amended as the work entrusted fall under functions of a municipality under schedule 12 of Article 243W of the Constitution of India as "Public health, sanitation conservancy and solid waste management'. 2.3 The applicant further cited that AAR decision in the case of M/s. Zigma Global Environ Solutions Privat....
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....h Court of Madras, vide order dated 06-01-2025 allowed the writ petitions, set aside the order of assessment and remitted back to the respondent (CTO, Tirunelveli) to afford an opportunity of hearing to the petitioner under law and pass appropriate orders on merits and in accordance of law. Further, directed the petitioners to file their reply to the show cause notices issued to them on or before 31-01-2025. 2.7 As directed by the Hon'ble High Court, after following the principles of natural justice, the applicant was issued with an assessment order dated 24-04-2025 again confirming the demand raised and the demand of interest raised in the show cause notice. The applicant informed that they are now going to file appeal before Commission....
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....ative and the concerned officer or his authorised representative, by order, either admit or reject the application: Provided 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 an applicant under any of the provisions of this Act: Provided further that no application shall be rejected under this sub-section unless an opportunity of hearing has been given to the applicant: Provided also that where the application is rejected, the reasons for such rejection shall be specified in the order." 4.2 The above provision specifically states that if the question raised is already pending or decided in any proceedin....
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.... Consequent to the writ petition filed before Madurai Bench of Hon'ble High Court of Madras, and as directed by the court in their order dated 06-01-2025, the applicant was heard again and the assessing officer adjudicating the show cause notice afresh vide assessment order dated 24-04-2025 was issued and demand of interest to the tune of Rs. 8,74,124/- (CGST-Rs. 4,37,062/- and SGST-Rs. 4,37,062/-) was confirmed. 5. The AAR application was filed by the applicant on 11-02-2025. The date of filing of AAR application is nearly a year after DRC-01A was issued by the department. The mis-match noticed by the department is with regard to applicability of tax on the turnover declared by the applicant in their GSTR-9 annual returns while Zero tur....