Page 113 - GSTL_23rd April 2020_Vol 35_Part 4

2020 ] IN RE : TARUN REALTORS PVT. LTD. 439
CASES CITED
Ambica Wood Works v. State of Gujarat — 43 STC 338 — Referred ............................................... [Para 8.4]
Commissioner v. Ashok Agencies — 2016 (41) S.T.R. 647 (Tribunal) — Referred ......................... [Para 8.5]
Commissioner v. India Cements Ltd. — 2014 (310) E.L.T. 636 (Mad.) — Referred ....................... [Para 8.6]
Commissioner v. Rajasthan Spinning & Weaving Mills Ltd.
— 2010 (255) E.L.T. 481 (S.C.) — Referred ................................................................................. [Para 8.6]
Commissioner v. Sai Sahmita Storages Pvt. Ltd. — 2011 (23) S.T.R. 341 (A.P.)
= 2011 (270) E.L.T. 33 (A.P.) — Referred .................................................................................... [Para 8.5]
Corporation of Calcutta v. Chairman of the Cossipore and Chitpore Municipality
— AIR 1922 PC 27 — Referred ..................................................................................................... [Para 8.4]
Dani v. State of Karnataka — 44 STC 276 — Referred ........................................................................ [Para 8.4]
India Leaf Spring Mfg. Co. (P) Ltd. v. Commissioner of Income Tax
— 1989 175 ITR 639 AP — Referred ............................................................................................ [Para 8.4]
Industrial Machinery Manufacturers Pvt. Ltd. v. State of Gujarat — 16 STC 380 — Referred .... [Para 8.4]
Rattha Holding Co. Pvt. Ltd. v. Commissioner of Service Tax
— 2018 (9) TMI 1722 — Referred ................................................................................................. [Para 8.5]
Safari Retreats Private Limited v. Chief Commissioner
— 2019 (25) G.S.T.L. 341 (Ori.) — Referred ........................................................................ [Paras 8.7, 24]
Saraswati Sugar Mills v. Commissioner — 2011 (270) E.L.T. 465 (S.C.) — Referred ..................... [Para 8.6]
Sirpur Paper Mills Ltd. v. Collector — 1998 (97) E.L.T. 3 (S.C.) — Referred ................................... [Para 8.4]
Wohr Parking Systems Pvt. Ltd. — Referred ........................................................................................ [Para 21]
REPRESENTED BY : Shri Badrinath N.R., Chartered Accountant, for the
Assessee.
[Order]. - Proceedings : At the outset we would like to make it clear that
the provisions of CGST Act, 2017 and SGST Act, 2017 are in pari materia and have
the same provisions in like matter and differ from each other only on a few spe-
cific provisions. Therefore, unless a mention is particularly made to such dissimi-
lar provisions, a reference to the CGST Act would also mean reference to the cor-
responding similar provisions in the KGST Act.
2. The present appeal has been filed under Section 100 of the Central
Goods and Services Tax Act, 2017 and Karnataka Goods and Services Tax Act,
2017 (hereinafter referred to as CGST Act, 2017 and SGST Act, 2017) by M/s. Ta-
run Realtors Private Ltd., ‘Mantri house’, 41, Vittal Mallya Road, Bangalore-
560001 (hereinafter referred to as Appellant) against the Advance Ruling No.
KAR/ADRG 103/2019, dated 30th Sept., 2019 [2019 (30) G.S.T.L. 245 (A.A.R. -
GST)].
Brief facts of the case :
3. The appellant is developing a shopping Mall - ‘Mantri Arena Mall'
which will include a hypermarket, multiplex cinema theatre complex, depart-
mental stores, retail shops and food courts. The Applicant has entered into vari-
ous lease agreements with their customers/tenants (Service recipients) and will
be leasing all unit(s) at the Mall together with the right to use the staircases,
common areas and other common facilities.
4. To undertake development of the said property, the appellant is re-
quired to procure numerous goods and avail numerous services including works
contract service from many suppliers. Accordingly, the appellant placed pur-
chase orders on various suppliers for goods and work order on various suppliers
for services and the suppliers have raised invoices on the appellant.
5. Amongst other goods and services, the appellant has procured goods

GST LAW TIMES  23rd April 2020  233