Case Law Details
In re Srico Projects Pvt Ltd (GST AAR Telangana)
It is noticed by the Authority for Advance Ruling of Telangana State that the question raised by the applicant M/s. Srico Projects Pvt Ltd (GSTN: 36AAGCS7109F1ZD) in the Advance Ruling cited in 4th reference above was pending in a proceedings before Directorate General of GST Intelligence, Hyderabad Zonal Unit. It is seen from the material submitted by M/s. Srico Projects Pvt Ltd that this fact was never brought to the notice of the Authority for Advance Ruling by them. Therefore it was opined by the Authority for Advance Ruling that prima facie the applicant has obtained an Advance Ruling by suppression of this material fact and hence the advance ruling needs to be withdrawn as void ab initio u/s 104 of the CGST Act, 2017.
Accordingly a notice was issued to the applicant on 18.01.2023 vide reference 1st cited above calling for attendance before the Advance Ruling Authority on 24.01.2023 at 3:30 P.M. The notice was served on their authorized representative Sri K. Ramesh, who has filed a letter on 21.01.2023 stating that they are unable to attend the personal hearing as their Director is out of Country and that orders may be passed as per merits and rules.
As seen from the material on records in light of reference 2nd cited the questions raised by applicant are already under investigation by the DGGI and the DGGI has made the incidence report on 08.04.2022. Therefore the application is not liable to be entertained under Section 98(2) of the CGST Act, 2017. This was not brought to the notice of the Authority for Advance Ruling at any stage of the Advance Ruling proceedings including at the time of the personal hearing dt: 28.06.2022. Therefore the applicant has obtained the Advance Ruling by suppressing these facts and hence Orders issued in the reference 5th cited are declared as void ab initio.
Section 98(2) of the CGST/TGST Act, 2017 states that Authority for Advance Ruling shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act. Therefore the application was liable to be rejected under Section 98(2) of the CGST/TGST Act, 2017. Taxpayer has not brought the issue to the notice of the Authority for Advance Ruling at any stage of the Advance Ruling proceedings including at the time of the personal hearing dated 28.06.2022. Therefore the applicant has obtained the Advance Ruling by suppressing the facts and hence the Order issued in the reference 5thcited is liable to be declared as void ab initio.
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