Case Law Details
In re Navratna Shipping Pvt. Ltd (GST AAR Maharashtra)
From a perusal of the submissions made by the applicant, it is clear that the impugned supply, in respect of which the subject question is raised, has already been completed before the date of filing of the subject application and therefore it can be said that the impugned question is not in relation to the supply of goods or services or both being undertaken or proposed to be by the applicant.
Section 95 of the CGST Act, 2017 allows this authority to decide the matter in respect of supply undertaken or proposed to be undertaken by the applicant. We find that the impugned question is not in respect of supply of goods or services or both, being undertaken or proposed to be undertaken by the applicant, rather the impugned question is in relation a supply which has already been rendered before the date of filing of the subject application. Thus, the condition under Section 95 is not satisfied by the applicant and hence, the issue cannot be decided by this authority and therefore, the subject application is held to be non-maintainable. Hence, we do not discuss the merits of the case.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively,] by M/s. NAVRATNA SHIPPING PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions:
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