Case Law Details
Sasan Power Limited (GST AAR Madhya Pradesh)
A plain reading of Section 97(2) clearly implies that the any question relating to CENVAT credit, which falls under transitional provision, shall be out of purview of Advance Ruling. Admissibility of input tax credit, as given in section 97(2), relates to ‘input tax credit’ as defined in Section 2(63) of CGST Act 2017 read with Section 2(62) ibid and not the CENVAT carried forward in TRAN-1, which categorically pertains to pre-GST regime. Thus, we find that the question placed before us does not fall within the four comers of issues defined for seeking Advance Ruling under Section 97(2) ibid. Hence the application does not hold ground to be admitted on this count.
Now having regard to the Proviso to Section 98(2) of the CGST Act 2017, we are of firm opinion that applicant had not only raised this particular issue, in respect of which Advance Ruling is sought vide application under consideration, before the jurisdictional officers but also the department has already undertaken audit of the accounts of the applicant and raised some objections on the same. We find that the applicant have also agreed to this fact during the course of personal hearing.
In view of the above, when the question raised before does not fall within the ambit of Section 97(2) and be that as it may, the issue has already been pending before the departmental authorities we do not find any reason to take up the matter on merits. In view of the clear provisions given under Section 97 and Section 98(2) supra, the application deserves to be rejected at the stage of admission only.
FULL TEXT OF ORDER OF ADVANCE RULING AUTHORITY MADHYA PRADESH
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