Case Law Details
Khaitan Chemicals and Fertiliser (GST AAR Madhya Pradesh)
Authority is of the view that based on the detailed reading and understanding of Section 97 of the CGST Act, an application for Advance Ruling can only be made to determine the ‘liability to pay tax’ on any goods or services or both. Therefore, no application can be made to determine whether the liability is constitutionally valid or not. Such power rests only with the courts. The applicant have quoted the case of Hon’ble Gujarat High Court wherein the court upheld that the levy of IGST on reverse charge basis amounts to double taxation and is thus not sustainable in law. The applicant has the right to approach the courts for similar principle, but the same is not within the purview of the Advance Ruling Authority to comment upon.
FULL TEXT OF ORDER OF THE AUTHORITY OF ADVANCE RULING, MADHYA PRADESH
M/S KHAITAN CHEMICALS AND FERTILISER (hereinafter referred to as the Applicant) is an autonomous. not for profit, registered society under Department of Micro. Small and Medium Enterprises. Government of Madhya Pradesh. The Applicant is having a GST registration with GSTIN 23AAACK2342QIZI.
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.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
