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The authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings

Maintainability of application 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 is taxable at the rate of 5% under Schedule-IV of GST Act”.

Held that—In the instant case, the Deputy Commissioner, Office of the Principal Commissioner of Central Tax, Bangalore East Commissionerate, Bangalore have reported vide their letter dated 18.08.2020 that the Directorate of GST Intelligence, Bangalore Zonal Unit have initiated the investigation against the applicant, with regard to mis-classification of “flavoured milk”, under Incident Report No.35/2019-20, which is under progress. DGSTI has recorded the statements of the authorised representatives of the applicant and the applicant has also paid ? 2.97 Lacs towards pre-deposit. Further it is an admitted fact that the initiation of investigation was done prior to filing of the instant application, by issuing summons dated 18.02.2019, 15.03.2019 & 14.08.2019. Thus all the required three conditions have been satisfied in the instant case and hence the application is liable to be treated as inadmissible.—Tirumala Milk Products Pvt. Ltd., In Re…. [2020] 28 TAXLOK.COM 010 (AAR-Karnataka)

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