In AAR No.06/AP/GST/2023 -AAR- AAR (Andhra Pradesh) declines to pronounce ruling due to absence of proper documents
Members K. Ravi Sankar & R.V. Pradhamesh Bhanu [29-05-2023]

Read Order: In Re: M/s Om Shree Maa Mangala Logistics Pvt. Ltd.

Chahat Varma

New Delhi, June 26, 2023: The Andhra Pradesh bench of the Authority for Advance Rulings has declined to pronounce a ruling in the case of M/s Om Shree Maa Mangala Logistics Pvt. Ltd. (applicant). The applicant had failed to submit sufficient documents or demonstrate any inclination to defend their case. Due to the absence of proper documents, the bench decided not to proceed with the ruling.

In the matter at hand, the applicant was engaged in the business of providing logistic services to M/s XYZ (foreign company), for arranging unloading, storage, loading and transportation of goods from various places within India up to the vessel at sea ports in India for export of such goods outside India. In addition to other transportation services, goods received from various Indian sellers at railway stations were also being transported through rail (by Indian Railways) up to Vessels at Indian Sea Ports which was arranged by the applicant. The applicant sought an advance ruling on the applicable rate of GST for their invoices to the foreign company and the treatment of GST input tax credit (ITC).

The bench of K. Ravi Sankar and R.V. Pradhamesh Bhanu noted that the applicant did not submit the necessary documents, such as invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers, waybills, and agreement copies. Without these documents, the bench held that the issue for which the advance ruling was sought appeared to be hypothetical in nature. Additionally, the applicant did not attend the personal hearing.

The bench held, “We are of the view that the ruling can be pronounced on the basis of proper documents in support of questions sought and not on the basis of assumption and hypothetical situation, hence the application is not maintainable.”