TaxTMI 
TaxTMI 
2026 (2) TMI 503
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....pplicant who had sought it in respect of any matter referred to in sub-section (2) of 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 (hereinafter referred to as the 'Act') ....
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....egistration on supply of Goods. During the preceding Financial Year, namely 2018-19, the turnover of the applicant was reported as Rs. 36,82,725/-, collected GST and deposited to the government account through cash Ledger and by utilizing the input tax credit availed by them during the said period. 2.4 With the increase in the threshold limit, the applicant became eligible to cancel their registration. However, as they were dealing in medicines and life-saving equipment and procuring medicines and medical related items from across the states, they continued their registration. 2.5 During this period, the applicant has not collected tax from the customers as they claimed the threshold exemption and passed on the benefit to the customer....
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....ing registrants under GST, before 01-04-2019? 3. PERSONAL HEARING: 3.1 Dr. S. Sankar Ganesh, Proprietor of M/s. NS Law Firm, Advocate and authorized representative of M/s. Murali Pharmacy attended the personal hearing of Shri. A, Satheesh Murugan, Advocate and Shri. J. Karthikumar, Advocate and Authorised Representatives (AR) of the applicant appeared for the third personal hearing as scheduled on 17-12-2025. Earlier, the applicant or his representative have not appeared for the two personal hearings fixed on 07-10-2025 and 11-11-2025. However, written submission dated 07-10-2025 along with documents were submitted by them during the first hearing. In their submission dated 7th Oct, 2025, AR has disclosed the fact that the applicant w....
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....656 27-04-2023 4. First date of communication with the applicant by the department regarding scrutiny & assessment 24-02-2023 5. Date of issue of ASMT-10 24-02-2023 6. Date of reply by the applicant for ASMT-10 22-12-2023 7. Date of issuance of DRC-01A 18-12-2023 8. Date of reply furnished for the ASMT-10 and DRC-01A 22-12-2023 9. Date of issuance of DRC-01 28-03-2024 10. Date of issuance of DRC-07 01-07-2024 11. Date of manual filing of Application for Advance Ruling 19-06-2025 4.3 From the above chronology of events, it could be seen that the process of assessment and scrutiny in respect of the applicant has been initiated before filing of the Advance Ruling app....
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.... 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." 7. The above provision specifically states that if the question raised is already pending or decided in any proceedings, such application shall not be admitted. Therefore, we have to first ascertain whether the questions raised in the ap....
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....suring uniformity in the processing. 10. To that effect, CBIC has issued Circular No. 25/25/2017-GST dated 21st Dec, 2017 and prescribed procedures for manual filing of applications for Advance Ruling and appeals before Appellate Authority of Advance Ruling. Para-4 of the circular states that the applicant is required to download and take a print of the challan and file the application with the Authority for Advance Ruling. Para 5 of the circular further states that all the relevant documents accompanying the application should be signed. Only after the insistence of tax authorities, the applicant has filed the application manually along with relevant documents. 11. The first proviso to Section 98(2) restricts admission of application....