Case Law Details
In re Harsh Agro and others (GST AAR Punjab)
1. M/ s Harsh Agro and others, as detailed in the table above and hereinafter referred to as ‘applicants’, had submitted an application for advance ruling in form GST ARA-01 dated 05.06.2018 seeking to know “whether GST is exempt or is applicable on the private Entrepreneurs Godowns built under PEG-2008 scheme of the FCI and leased out to Nodal Agency (PUNGRAIN) on ‘Lease only basis’ for the storage of FCI’s food grain stocks (Wheat and Rice).”
Proceedings Under Section 98 of CGST/PGST Act:
2. In this regard personal hearings were held on multiple dates before the Advance Ruling Authority, Punjab, however, vide letter dated 09.02.2022 sent through e mail by Dr. Subhash C. Batra, authorized representative of the applicants, the applicants have requested for withdrawal of the application on the grounds that the matter was clarified by FCI in its circular dated 31.07.2018 and a clarification in this regard was also received by FCI from Department of revenue through letter dated 31.12.2018 and therefore they don’t wish to pursue the matter further.
ORDER:
3. In view of the request of the applicants, without going into the merits of the issues and questions raised by the applicants, the application is dismissed as withdrawn under section 98(2) of the CGST Act, 2017 and Section 98(2) of the Punjab GST Act, 2017.
4. An Appeal against this order lies with the Punjab Appellate Authority for advance rulings, Chandigarh, in terms of Section 99 and Section 100 of the CGST Act, 2017 and Section 99 and Section 100 of the PGST Act, 2017 within a period of thirty days from the date of communication of this order.
Note: The provisions of CGST Act, 2017 and PGST Act, 2017 are almost same except a few provisions. Unless specific reference is made to such dissimilar provisions in the two acts, reference to provisions of CGST Act, 2017 would mean a reference to the same provisions of PGST Act, 2017 and vice versa.
