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March 31, 2023

Because the applicant failed to provide documentation of the necessary fees, the Advance Ruling application was rejected

Because the applicant failed to provide documentation of the necessary fees, the Advance Ruling application was rejected

Fact and issue of the case

M/s Millenium Engineers, Gurgaon (GSTN: 06AYGPS6887D1ZX) has been given a contract by Haryana Police Housing Corporation Ltd. to build 192 Type-11 Houses on the RTC Campus in Bhandsi, District of Gurugram.(HPHC). The following are the question(s) on which the petitioner has requested an advance ruling:-

(i) Establishing the tax liability for any goods, services, or both (whether the tax rate is 12% or 18%).

(ii) The relevance of Notification No. 11/2017-CT (Rate) of June 28, 2017, as amended.

(iii) Is Haryana Police Housing Corporation Ltd. a government entity? (Haryana’s state government subscribed for 100 percent of the company’s shares.)

Observation of the court

In this matter, it is observed that the applicant has not submitted the proof of applicable fees. A notice for virtual hearing was issued to the applicant for 05.07.2022 and during the virtual hearing he was directed to submit the proof of fees as per the provisions. And notice in this regard was issued to the applicant for submission of the proof as well as copy of works contract and sample invoices of inward and outward supplies so that the case could be heard on merits by 15.07.2022. Whereas he only submitted the challan no. 21100600222326 amounting Rs. 7050. But on examination of the cash ledger of the applicant it’s noticed that the requisite fees hasn’t been credited to the treasury as per provisions of the Act. Further, the applicant was issued notice on 26.07.2022 for submission of DRC-03 of the applicable fees by 04.08.2022 and present his ease in person on the same date. So, the matter cannot taken up on merits as the applicant has neither submit the DRC-03 nor presented his case in person on 04.08.2022. The relevant provisions of the Act in this regard are as under:- Section 97 (1) states that an applicant desirous of obtaining an advance ruling under this chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought.

Section 98 (2) stales that the Authority may, after examining the application and the records called for and after hearing the applicant or his authorized representative and the concerned officer or his authorized representative, by order, either admit or reject the application.

In the light of these facts the case can’t be taken up to he heard on merits. Consequently the same is not admitted as the applicant did not comply with the provisions of the Act and sufficient opportunities have already been given to the applicant.

The application is not admitted on merits and rejected.


In the result, appeal of the assessee is allowed and ruled in favour of the assessee

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