Page 134 - GSTL_21st May 2020_Vol 36_Part 3

380 GST LAW TIMES [ Vol. 36
pellant has established that they have duly discharged the net tax payable for the
month of October, 2017.
Conclusion :
17. These facts & evidence adduced by the appellant with reference to
balance liable tax obviously suggest that the determination of under declaration
by AA is lacking certainty and authenticity. On the other hand, the appellant has
strongly proffered and corroborated that after adjusting the eligible ITC, they
have duly paid the net tax liability for the month of October, 2017. It is pertinent
here to observe that mismatch reports is indicative in nature, but cannot be seen
as final to conceive any suppression of turnover/tax. The AA ought to have ex-
amined the appellant contentions submitted in response to the show cause no-
tice, which the AA failed to do so. Hence, the determined under declared tax lia-
bility by AA, cannot be upheld as bona fide. Therefore, the tax levied basing on
mismatch reports is annulled & the appellant contentions are found sustainable
with reference to rational arguments and corroborative evidence. Thus, the ap-
peal on this aspect is allowed and the tax so levied is annulled.
18. In the end, the assessment is annulled on the levy made by the as-
sessing authority.

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2020 (36) G.S.T.L. 380 (A.A.R. - GST - Kar.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
KARNATAKA
Dr. M.P. Ravi Prasad, Member (State Tax) and Shri Mashhood Ur Rehman
Farooqui, Member (Central Tax)
IN RE : SRI BHAGYALAKSHMI TRADING CORPORATION
Advance Ruling No. KAR ADRG 27/2019, dated 23-4-2020
Vegetables - Leguminous vegetables - Parched/puffed gram - Product
also referred commercially as fried grams and “Hurigadale” or “Putani” in
Kannada - Product obtained by drying and puffing of Bengal gram seeds by
applying dry heat - Process not involving use of salt or oil - C.B.I. & C. Circular
No. 113/32/2019-GST, dated 11-10-2019 clearly stating such products would be
classified under HSN Code 0713 - Product attract GST @ 5% in terms of S. No.
25 of Notification No. 1/2017-C.T. (Rate) if branded and packed in unit con-
tainers - And exempted from GST in all other cases in terms of Serial No. 45 of
Notification No. 2/2017-C.T. (Rate). [paras 6.3, 6.4, 7, 8, 9]
Ruling in favour of assessee
DEPARTMENTAL CLARIFICATIONS CITED
C.B.I. & C. Circular No. 113/32/2019-GST, dated 11-10-2019 ........................................ [Paras 3, 5, 6.4, 6.5]
Commissioner of Commercial Taxes Circular No. 18/2019-20, dated 14-10-2019.......................... [Para 3]
REPRESENTED BY : Shri Balappa. A., GSTP and DAR, for the Assessee.
[Order]. - M/s. Sri Bhagyalakshmi Trading Corporation (called as the
‘Applicant’ hereinafter), having GSTIN Number 29ABDPR6163P1ZU, has filed

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