Page 96 - GSTL_26th March 2020_Vol 34_Part 4

606 GST LAW TIMES [ Vol. 34

2020 (34) G.S.T.L. 606 (App. A.A.R. - GST - Kar.)
BEFORE THE APPELLATE AUTHORITY FOR ADVANCE RULING
UNDER GST, KARNATAKA
S/Shri D.P. Nagendra Kumar and M.S. Srikar, Members
IN RE : KARNATAKA CO-OPERATIVE MILK PRODUCERS
FEDERATION LTD.
1
Order No. KAR/AAAR-13/2019-20, dated 11-2-2020
Advance ruling - Scope of - Question raised in application already
pending or decided in any proceedings - Investigation pending before DGGI
in respect of classification of flavoured milk produced by assessee - Assessee
made application for advance ruling while being aware of the investigation
being conducted against it - Suppression of material fact by assessee - Order of
Authority for Advance Ruling void ab initio - Section 98(2) of Central Goods
and Services Tax Act, 2017. [paras 10, 11, 12, 13, 14, 15, 16, 18]
Appeal allowed
CASES CITED
Commissioner v. Health India Laboratories — 2008 (224) E.L.T. A133 (S.C.) — Referred .......... [Para 6.2]
Danone Foods and Beverages (I) Pvt. Ltd. — 2012 (280) E.L.T. 563 (A.A.R.) — Referred ........... [Para 6.5]
Health India Laboratories v. Commissioner — 2007 (216) E.L.T. 161 (Tribunal) — Referred ..... [Para 6.2]
REPRESENTED BY : Shri Jayaram N.R., Assistant Commissioner of
Commercial Taxes (AR), for the Assessee.
[Order]. - Proceedings : At the outset we would like to make it clear that
the provisions of CGST Act, 2017 and SGST Act, 2017 are in pari materia and have
the same provisions in like matter and differ from each other only on a few specific
provisions. Therefore unless a mention is particularly made to such dissimilar
provisions, a reference to the CGST Act would also mean reference to the corre-
sponding similar provisions in the KGST Act.
2. The present appeal has been filed under Section 100 of the Central
Goods and Services Tax Act, 2017 and Karnataka Goods and Services Tax Act,
2017 (hereinafter referred to as CGST Act, 2017 and SGST Act, 2017) by the Assis-
tant Commissioner of Commercial Taxes, LGSTO 40, Bangalore (hereinafter re-
ferred to as Appellant) against the Advance Ruling No. KAR/ADRG 88/2019,
dated 26th Sept., 2019 [2019 (30) G.S.T.L. 350 (A.A.R. - GST)].
Brief facts of the case :
3. M/s. Karnatka Co-operative Milk Producers Federation Ltd., [for-
merly known as Karnataka Milk Federation (KMF)] (hereinafter referred to as
‘M/s. KCMPFL’) are engaged in the business of processing of milk and milk
products. They are manufacturing and marketing Flavoured Milk. M/s.
KCMPFL sought advance ruling in respect of the following question :
Whether the Flavoured Milk is liable to be classified under HSN 0402 99
90 or under 2202 99 30 or under any other Chapter?
4. In the application before the Authority for Advance Ruling, M/s.
KCMPFL submitted that that flavoured milk is made from milk added with sug-
________________________________________________________________________
1 On appeal from 2019 (30) G.S.T.L. 350 (A.A.R. - GST).
GST LAW TIMES  26th March 2020  192