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2021 (9) TMI 1062 - AAR - GSTSeeking advance ruling by misrepresenting the facts - Classification of goods - Rate of SGST and CGST - Papad of different shapes and sizes - HELD THAT:- The DGGI initiated the Summons proceedings under section 70(1) CGST Act against the applicant, prior to the subject GST-ARA 01 Application filed. Section 70(2) of CGST Act, 2017 has deeming provision that, every such inquiry referred to in sub-section (1) shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code. Thereby we hold that subject inquiry initiated under Section 70(1) of the CGST Act 2017 by the DGGI on the applicant is a judicial proceeding. The applicant has mis-declared at said Sr No 17 of subject GST ARA-01 Application form and further suppressed this material fact, despite being specifically enquired by us during the hearing on 30-6-21 wherein the authorised representatives of the applicant submitted that no investigation has been initiated by the DGGI, Surat on the applicant - the Advance Ruling cannot be used as a mechanism to nullify and frustrate the inquiry proceedings already initiated vide section 70(1) of CGST Act. The applicant should bear in mind that the CGST Act has deemed this Authority to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973, and every proceeding before the Authority shall be deemed to be judicial proceeding within the meaning of sections 193 and 228, and for the purpose of section 196 of the Indian Penal Code - no Ruling has been pronounced by the Authority with regard to the subject application but for the said interim Admission order. The application is hereby rejected as non-maintainable and inadmissible.
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