Page 77 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] IN RE : APAR INDUSTRIES LTD. 403

2020 (39) G.S.T.L. 403 (A.A.R. - GST - Mah.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
MAHARASHTRA
Ms. P. Vinitha Sekhar, Member (Central Tax) and Shri A.A. Chahure,
Member (State Tax)
IN RE : APAR INDUSTRIES LTD.

Order No. GST-ARA-37/2019-20/B-42-Mumbai, dated 18-3-2020
in Application No. 37
Advance Ruling Authority - Territorial jurisdiction - Applicant is reg-
istered in State of Maharashtra also where its Head Office is located, it is also
registered in other States - In this case, while purchase order is name of HO,
supply is to be made from Gujarat Factory where goods would be manufac-
tured - Invoice and E-way Bill are to be issued from factory and requisite re-
turn is also to be filed before GST Authorities in Gujarat - Since supply is be-
ing effected from Gujarat, AAR Maharashtra has no territorial jurisdiction to
pronounce ruling as AAR is constituted State-wise - Notification issued by
State of Maharashtra is applicable only within State for supplies from Maha-
rashtra - Application not maintainable - Sections 95 and 96 of Central Goods
and Services Tax Act, 2017 - Sections 95 and 96 of Maharashtra Goods and
Services Tax Act, 2017. [paras 5.4, 5.5, 5.6, 5.10, 5.11, 5.12, 5.19, 7]
Advance Ruling Authority - Powers of - Applicant also pleading that
AAR has no discretionary power or authority to refuse giving ruling - This
plea is incorrect in this case - It is not that this authority is not giving ruling in
respect of an applicant who is entitled to obtain ruling from AAR of Maha-
rashtra State - Clearly applicant has no locus standi to make application before
AAR Maharashtra as supply is from Gujarat - Sections 95 and 96 of Central
Goods and Services Tax Act, 2017 - Sections 95 and 96 of Maharashtra Goods
and Services Tax Act, 2017. [para 5.8]
Advance Ruling Authority - Territorial jurisdiction, scope of - GST
law requires tax to be paid by person making supplies - Therefore for deciding
territorial jurisdiction of AAR, it is place of supply which is relevant - It is not
open for AAR in any State to overstep their jurisdiction and pass rulings on
applications made by persons who are not undertaking or proposing to under-
take supply in respect of which queries are made - Sections 95 and 96 of Cen-
tral Goods and Services Tax Act, 2017 - Sections 95 and 96 of Maharashtra
Goods and Services Tax Act, 2017. [para 5.13]
Advance Ruling Authority - Territorial jurisdiction - Cause of Action -
Applicant’s pleading that since major cause of action is in State of Maharash-
tra, AAR Maharashtra can give ruling in terms of analogue CPC provisions
relating to jurisdiction - This plea not acceptable as major cause of action is
taking place in Gujarat as taxability has arisen there, supply would be from
there, documentation would be from there - GST Act being special law, provi-
sions of Code of Civil Procedure, 1908 cannot be made applicable unless spe-
cifically mentioned - Sections 95 and 96 of Central Goods and Services Tax
Act, 2017 - Sections 95 and 96 of Maharashtra Goods and Services Tax Act,
2017. [para 5.16]

GST LAW TIMES  27th August 2020  77