Order-in-Appeal No. AAAR/04/2023 (AR)

In re: TAMILNADU MEDICAL COUNCIL

Date Issued: 9 December 2023
Source: 2024 (85) G.S.T.L. 348 (App. A.A.R. - GST - T.N.)
Views: 11

Summary

Advance ruling - Procedure on application - Matter pending or decided - Violation of Natural Justice - Appellant State Medical Council collects various fees for issuing Provisional, Undergraduate, Post Graduate Certificates, No Objection Certificate, Certificate of Goods Standing, CME certificates etc. - Assessee’s application for advance ruling for clarification of GST applicability on various fees is rejected by AAR based on fact that investigation was conducted by DGGI against appellant which would amount to proceedings pending against assessee on date of filing advance ruling application - HELD : Principles of natural justice was not followed in instant case since advance ruling authority had erred in not sharing documents and comments forwarded by DGGI with appellants - Advance ruling authority ought to have shared new findings of DGGI that was lying before them, and discussed same in detail, either during personal hearing or thereafter, before proceedings to finalize case - Therefore, order of AAR was to be set aside and matter was remanded back for consideration - Section 98 of Central Goods and Services Tax Act, 2017 - Section 98 of Tamil Nadu Goods and Services Tax Act,…