Page 114 - GSTL_ 28th May 2020_Vol 36_Part 4

560 GST LAW TIMES [ Vol. 36
Provided that the Authority shall not admit the application where the
question raised in the application is already pending or decided in any pro-
ceedings in the case of an applicant under any of the provisions of this Act :
Provided further that no application shall be rejected under this sub-
section unless an opportunity of hearing has been given to the applicant :
Presided also that where the application is rejected, the reasons for
such rejection shall be specified in the order.
As per the first proviso to Section 98(2) of CGST/TNGST Act, 2017 the authority
shall not admit the application where the question raised in the application is
already pending or decided in any proceedings in the case of an applicant under
any of the provisions of this Act. In the case at hand, it is established that on the
issues raised by the applicant before this authority, the Central Tax authorities
have initiated proceedings and the same is pending before the jurisdictional au-
thority at the time of filing of this application. The applicant has also accepted
this fact during the personal hearing before us, though they have not mentioned
the same in the application (Sl. No. 17). Therefore, the application cannot be ad-
mitted and is to be rejected without going into the merits of the issue.
6. Accordingly, we rule as under :
RULING
7. The application is not admitted and rejected under first proviso to
Section 98(2) of the CGST/TNGST Act, 2017, as the issues on which Advance
Ruling is sought by the applicant is already pending before the appropriate au-
thority.

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2020 (36) G.S.T.L. 560 (App. A.A.R. - GST - T.N.)
BEFORE THE APPELLATE AUTHORITY FOR ADVANCE RULING
UNDER GST, TAMIL NADU
Ms. Sungita Sharma and Thiru M.A. Siddique, Members
IN RE : RICH DAIRY PRODUCTS (INDIA) PVT. LTD.
Order-in-Appeal No. AAAR/01/2020(AR), dated 10-2-2020 in A.R. Appeal
No. 9/2019/AAAR
1
Beverage - Carbonated Beverage with Fruit Juice - Classification - Fruit
Juices vis-à-vis Carbonated drinks - Applicant manufacturing drinks of vari-
ous flavours by adding specified minimum quantity of fruit juices (lime and
others) to large quantities of water, constituting 92% of entire product, along
with other preservatives and thereafter undertaking carbonation process be-
fore packing - Regulation 2.3.30 of Food Safety and Standards Authority of
India (FSSAI) Regulations specifying requirement of fruit juice content in
beverages to be termed as either ‘carbonated fruit beverages or fruit drinks’ or
‘carbonated beverages with fruit juice’, while food category under ‘Appendix
A’ providing categorisation of water-based flavoured drinks based on ‘car-
bonated’ or ‘non-carbonated’ - Carbonated water content in products around
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1 On appeal from 2019 (30) G.S.T.L. 496 (AAR - GST).
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