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2021 (12) TMI 164 - AAR - GSTClassification of goods - rate of GST - Roasted Chana products - HELD THAT:- It is found that the proceedings have already been initiated by Revenue in July 2021 against M/s Jabsons with respect to subject questions raised in the application filed in September 2021. As per Section 70(2) of CGST Act, 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 it is held that subject inquiry initiated vide Section 70(1) of the CGST Act by the Revenue is a judicial proceeding. It is held that the said investigation initiated by Revenue is a ‘proceeding’ within the ambit of Section 98 (2) of CGST Act. The Advance Ruling cannot be used as a mechanism to nullify the inquiry proceedings already initiated by the Revenue vide section 70(1) of CGST Act. The subject application is hereby rejected as non-maintainable and inadmissible.
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