Case Law Details
In re Dinesh Kumar Agrawal (GST AAR Andhra Pradesh)
Note: Under Section 100 of the APGST Act, 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act, 2017, within a period of 30 days from the date of service of this order.
Mr.Dinesh Kumar Agrawal, R/o #501, ACME Regency, 5th floor, SV Road, Vile Parle (West), Mumbai, Maharashtra (hereinafter also referred as an applicant), is an unregistered taxpayer, is engaged in erection and supply of solar power generating system by making an agreement with his customers, has filed an application on 09th February 2018, Vide acknowledgement number VPG736416, for seeking advance ruling for the tax rates applicable to the supplies made by him.
On scrutiny of the application, it is noticed that the applicant is an unregistered person, he paid Rs.10,000/-(5000/- against fee under CGST and Rs.5000/- against fee under SGST) vide CPIN Number 18013700040367, dated; 12-01-2018, and found the payment paid by the applicant is genuine as per common portal. As the applicant is an unregistered person, the application is not fonwarded to any jurisdictional authority. To admit and to pronounce advance ruling on this application, this authority feels it is necessary to hear the applicant. Accordingly a personal hearing fixed on 04th April 2018, requested the applicant to attend with all relevant data.
The applicant attended himself before this authority on 04th April, 2018 and made oral submissions on the issue, where advance ruling sought by him. On perusal of application, oral submissions made by the applicant, and read with the provisions of the law, the following are the observations by this authority.
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