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TMI Blog2020 (9) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... R, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01, discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The applicant is engaged in processing and manufacturing of Milk & Milk products in the state of Andhra Pradesh. The Applicant processes various Milk and Milk products including flavored milk. The applicant is carrying on the activity of selling the above said products in the State of Karnataka. 3. The applicant sought advance ruling in respect of the following question, in relation to the classification of "flavoured milk" and the applicable GST rate thereon. "Whether flavoured Milk i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncerned officer but also duty has been cast upon to admit or reject the application after perusing the records. The legislature in these two provisions has not stated anywhere the criteria on which the application can be admitted or rejected. But the legislature is categorical that the Hon'ble authority has to call for the records from the concerned officer but for what purpose is not forthcoming in these two provisions. 4.4 However, by reading the 1st proviso to sub-section (2) one can understand that the Hon'ble Authority shall not admit the application if question raised in the application is already pending or decided in any proceedings in the case of particular applicant under any of the provisions of the CGST/KGST Acts. As per sub-se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lative intention which is conspicuous under sub-sections 1 & 2. It is submitted that before the concerned officer no proceedings is pending or no decision has been taken by the concerned officer in the applicant's case. Therefore, the applicants application is maintainable. 4.5 It is submitted that the summons issued u/s 70 on various dates namely 18.02.2019, 15.03.2019 cannot be a criteria to decide whether question raised in the applications is already pending or decided in any proceedings in the case of the applicant. 4.6 The "concerned officer" as per the guidelines issued by the Director General of Tax Payer Services, Central Board of Excise and Custom means an officer who has been designated by the CGST/SGST administration in regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. The Proviso cannot be read solitarily, but it has to be read along with sub-sections 1 & 2. If that it is so, proviso operates within the scope of sub-section 1 & 2. Therefore, summons issued u/s 70 of the Acts will not come within the purview of proviso read with sub-sections 1 & 2. Hence, it is respectful submission of the applicant that the application filed for Advance Ruling is maintainable. 4.8 Without prejudice to the above contention, it is further submitted that, by careful perusal of summons referred to above, it is seen that the proper officer has summoned the applicant to be present before him for giving evidence and to produce the documents, which is general in nature. Nowhere in the summons, the question raised before this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Applicant in their application for advance ruling as well as the issues involved & relevant facts having a bearing on the questions in respect of which advance ruling is sought by the applicant. 5.2 At the outset, we would like to state that the provisions of both the CGST Act, 2017 and the KGST Act, 2017 are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the corresponding similar provisions under the KGST Act. 5.3 The admissibility of the application is governed by the first proviso to Section 98(2) of the CGST Act 2017, which reads as under: "The Authority shall not admit the application where the que ..... X X X X Extracts X X X X X X X X Extracts X X X X
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