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Case Law Details

Case Name : In re Ashok Gupta (Drishti Offset) (GST AAR Madhya Pradesh)
Appeal Number : Order No. 12/2021
Date of Judgement/Order : 01/09/2021
Related Assessment Year :

In re Ashok Gupta (Drishti Offset) (GST AAR Madhya Pradesh)

In light of the fact that no application was filed in prescribed form, no proof of the payment of fee was given and also on request of the applicant for the withdrawal of the contention/ application for advance ruling the Authority hereby agrees to the withdrawal of the application for the advance ruling without going into the merit of the case and passing any ruling on the argument given by the applicant for which advance ruling was sought for.

FULL TEXT OF ORDER OF THE AUTHORITY OF ADVANCE RULING, MADHYA PRADESH

1. ASHOK GUPTA Proprieter of M/s Drishti Offset (hereinafter referred to as the Applicant) is printing marketing material for The Berlin school of business and innovation which is a college based out of Germany, is located at Plot no. 37. M.P. Nagar. Zone-1. in the Bhopal district of the state of Madhya Pradesh (452001). The Applicant is having a GST registration with GSTIN 23ABOPG0204H I Z9.

2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore. unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further. henceforth. for the purposes of this Advance Ruling a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act.

3. BRIEF FACTS OF THE CASE —

3.1. Shri Ashok Gupta proprietor of M/s Drishti Offset is printing marketing material for The Berlin school of business and innovation which is a college based out of Germany,

3.2. The Applicant applied online for Advance Ruling. However no application in prescribed format and no proof of fee paid for the application was uploaded. Online only the argument and sample tax invoice was uploaded.

4. RECORD OF PERSONAL HEARING —

4.1. Notice was issued for personal hearing. On the fixed date Shree Mayank Agarawal appeared on behalf of the taxpayer for virtual hearing. This authority enquired about the reason for not uploading online and also proof of fee for the Advance Ruling application.

4.2 Shree Mayank Agarwal accepted the mistake and requested to allow him to withdraw the contention/application made by him.

5. Ruling;

5.1. In light of the fact that no application was filed in prescribed form, no proof of the payment of fee was given and also on request of the applicant for the withdrawal of the contention/ application for advance ruling the Authority hereby agrees to the withdrawal of the application for the advance ruling without going into the merit of the case and passing any ruling on the argument given by the applicant for which advance ruling was sought for.

5.2 The ruling is valid subject to the provisions under section 103(2) until and unless declared void under Section 104 (1) of the GST Act.

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