TMI Blog2019 (11) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be rejected as not admissible in terms of first Proviso to Section 98(2) of the Act. - Case No. 16/2019 and Order Number 19/2019 - - - Dated:- 18-10-2019 - RAJIV AGRAWAL AND MANOJ KUMAR CHOUBEY MEMBER Present on behalf of applicant: Shree Sandeep Kumar Pandey, Accounts Manager and Authorised representative PROCEEDINGS (Under sub-section (4) of Section 98 of Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods Service Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods and Services Act,2017 and MP Goods and services Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s. Anikn Milk Products Private Limited ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of classification of Flavoured Milk. It has been mentioned that the summons were issued to the applicant on 15.07.2019 for appearance on 18.07.2019, and during currency of enquiry, the applicant have preferred this application for advance ruling. It has, accordingly, been pointed out that the application is hit by provisions of Section 98(2) of the CGST Act 2017 as the matter is already pending before DGGI. 4. QUESTIONS RAISED BEFORE THE AUTHORITY:- Whether flavoured milk is taxable at the rate of 5% under Schedule IV of the GST Act. 5. RECORD OF PERSONAL HEARING: 5.1. Shree Sandeep Kumar Pandey, Accounts Manager and Authorised Representative of the applicant appeared for personal hearing on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing of instant application. 6.3. At the time of personal hearing, the authorised representative of the applicant also confirmed that they were in receipt of summons issued by DGGI in this matter and the application before AAR had been preferred subsequent to initiation of proceedings at DGGI Bhopal. Although it was incumbent upon the applicant to disclose this fact in the application under Serial Number 17, but we find that nothing has been mentioned against Sr.No.17. In fact, the applicant have intentionally avoided disclosing this fact in the application just to avoid the provisions of Section 98(2). 6.4. First proviso to Section 98(2) stipulates , 'Provided that the Authority shall not admit the application wher ..... X X X X Extracts X X X X X X X X Extracts X X X X
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