W.P. (MD) No. 9302 of 2024 and W.M.P. (MD) Nos. 8490 & 8492 of 2024

FIRST CHOICE OUTSOURCING SERVICES v. JOINT COMMISSIONER OF GST & C. EX., TRICHY

Date Issued: 16 April 2024
Source: 2024 (85) G.S.T.L. 401 (Mad.)
Views: 12

Summary

Advance Ruling - Procedure of application case was initiated on 12-11-2020 by Headquarter Preventive Unit of GST Commissionerate - A DRC-01A, dated 15-6-2023 was issued by Headquarter Preventive Unit, which consequently resulted in issuance of show cause notice dated 30-6-2023 which involved issues of short declaration of taxable outward supply availment and utilization of ineligible input tax credit, excess availment of input tax credit etc. - Assessee filed an application for advance ruling before AAR on 5-7-2023 after issuance of said show cause notice - Show cause notice culminated in impugned order of Jt. Commissioner dated 14-2-2024 - Second respondent had now dismissed application for advance ruling citing first proviso to Section 98(2) of CGST Act, 2017 - HELD : There is no dispute that subject matter of show cause notice dated 30-6-2023, which had culminated in order of Jt. Commissioner dated 14-2-2024, was subject matter, in respect of which assessee wanted a clarification by filing an advance ruling application before AAR on 5-7-2023, which had culminated in order passed by AAR dated 26-2-2024 - Therefore, challenge to order passed by AAR on 26-2-2024 could not be…