Page 129 - GSTL_16 April 2020_Vol 35_Part 3

2020 ] IN RE : PADMAVATHI HOSPITALITY & FACILITIES MANAGEMENT SERVICE 343
Provided that the Authority shall not admit the application where the
question raised in the application is already pending or decided in any pro-
ceedings in the case of an applicant under any of the provisions of this Act :
Provided further that no application shall be rejected under this sub-
section unless an opportunity of hearing has been given to the applicant :
Provided also that where the application is rejected, the reasons for
such rejection shall be specified in the order.
Accordingly, the admissibility of the application before this authority is first tak-
en up. From the various submissions, it is seen that the applicant has filed the
application seeking advance ruling on the applicability of GST to the services
covered in the tender through the online portal on 15-8-2019 but has filed the
hardcopy of the application with the Tamil Nadu State Advance Ruling Authori-
ty only on 18-9-2019.
Rule 107A of CGST Rules, 2017 effective from 15-11-2017, states as fol-
lows :-
Manual filing and processing. - Notwithstanding anything contained in
this Chapter, in respect of any process or procedure prescribed herein, any
reference to electronic filing of an application, intimation, reply, declara-
tion, statement or electronic issuance of a notice, order or certificate on the
common portal shall, in respect of that process or procedure, include man-
ual filing of the said application, intimation, reply, declaration, statement or
issuance of the said notice, order or certificate in such Forms as appended
to these rules.
C.B.I. & C. has issued Circular No. 25/2017, dated 21st December, 2017 under the
provisions of Section 168(1) of the GST Act, 2017, on the Manual filing of applica-
tions for Advance Ruling is prescribed. In the Circular, it is stated that, -
“2. Therefore, in exercise of the powers conferred by sub-section (1) of sec-
tion 168 of the Central Goods and Services Tax Act, 2017 (hereinafter re-
ferred to as ‘the CGST Act’) on the recommendations of the Council and for
the purpose of ensuring uniformity in the processing of such manual appli-
cations till the advance ruling module is made available on the common
portal, the following conditions and procedure are prescribed for the man-
ual filing and processing of the applications. Form and Manner of Applica-
tion to the Authority for Advance Ruling
3. An application for obtaining an advance ruling under sub-section (1) of
section 97 of the CGST Act and the rules made thereunder, shall be made in
quadruplicate, in FORM GST ARA-01. The application shall clearly state
the question on which the advance ruling is sought. The application shall
be accompanied by a fee of five thousand rupees which is to be deposited
online by the applicant, in the manner specified under section 49 of the
CGST Act. It is reiterated that though the application shall be filed manual-
ly till the advance ruling module is made available on the common portal,
the fee is required to be deposited online in terms of section 49 of the CGST
Act. ………………………..
9. The application for advance ruling or the appeal before the Appellate
Authority shall be filed in the jurisdictional office of the respective State Authority
for Advance Ruling or the State Appellate Authority for Advance Ruling re-
spectively.”
It is seen that an applicant shall file the Advance Ruling Application online along
with payment of the fees on the GSTN portal. Further, the applicant is also re-
GST LAW TIMES  16th April 2020  249