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Since offence case is already pending before DGGI, on classification of flavoured milk, the application is rejected as “inadmissible”

Classification of goods- The Applicant sought advance ruling in respect of the classification of the product “Flavoured Milk” and the rate of GST thereon. It is an undisputed fact that the applicant supplies the impugned product under the brand name “Nandini”, which is owned by M/s KMF against whom an offence case is pending before DGGI, Bangalore. Held that- The applicant themselves admitted that they are one of the share holders of M/s KMF, who are the owners of ‘Nandini’ brand and against whom an offence case is pending before DGGI, Bengaluru on classification of flavoured milk. Thus it is very clear that the applicant being the share holder in M/s KMF becomes part of M/s KMF as they also supply the product ‘flavoured milk’ under the ‘Nandini’ brand and hence is bound to oblige the conclusion of the proceedings in this regard. Hence the pendency of the proceedings automatically applies to the applicant also. Therefore the instant application is liable for rejection, under first proviso to Section 98(2) of the CGST Act 2017.