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TMI Blog2019 (11) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... er also referred to CGST Act and SGST Act respectively) by M/s. Anikn Milk Products Private Limited (hereinafter referred to as the Applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE: 3.1 The Applicant is engaged in processing of milk and milk products including flavoure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng on behalf of the applicant and reiterated the submissions made in the application. 5.2. At the time of personal hearing the authorised representative of the party also submitted challan dtd. 14.10.2019 for payment of Rs. 5000/- towards CGST as at the time of applying online they had only paid Rs. 5000/- towards SGST. 5.3. It was also revealed at the time of personal hearing that DGGI, Bhopal has issued a summons to the applicant under Section 70 of the CGST Act 2017 in relation to the issue raised before the Authority. It was also informed that after attending the enquiry, the instant application has been preferred before the AAR by the applicant. 5.4. On being pointed out by the Authority that as per provisions contained in Section 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecided in any proceedings in the case of an applicant under any of the provisions of this Act.' 6.5. We find that the summons was issued by DGGI in the case on 15.07.2019 and applicant for appearance on 18.07.2019. Meanwhile, the applicant filed the application on 22.07.2019 online (though the date on the body of application is mentioned as 17.07.2019) with an obvious intention to circumvent the proceedings before DGGI. We also observe that the applicant failed to deposit the requisite fee for filing application and only paid Rs. 5000/towards SGST. The remaining amount of Rs. 5000/- under CGST was paid subsequently vide challan dtd. 14.10.2019 and was produced at the time of personal hearing. 6.6 In view of the above, we have no hesi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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