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AAR Can Decline An Application When Investigation is Running: GST Appellate Bench

GST Appellate Bench with AAR

The Bangalore-based organization Tirumala Milk Products who is engaged in selling flavored milk in Karnataka has abandoned to ease the appeal in the court of the GST authority for the advance rulings which discharged the application in earlier grounds through AAR to which were unable to manage.

The company asked for the flavored milk applicability of GST at 5% from the advance rulings (AAR).

An examination is furnished by the Bangalore Zonal Unit in context to the Directorate of GST Intelligence (DGSTI) and there will be a rejection to the application for the advance ruling.

If the examination was conducted by another council prior to AAAR the company will face that for the AAR towards not accepting the application the problem in a concern of which the law is there should be pending prior to the jurisdictional officer.

Read Also: AAR (Authority for Advance Rulings) Under GST with Mechanism

But the AAAR ruled that the practice of the term any proceeding constitutes due proceedings which is prior to the jurisdictional officer or before any investigative agency like DGSTI. The investigation is in context to the division and the rates of the tax payable on the flavored milk which is done by the DGSTI. Hence the application was rejected by the AAR.

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Published by Arpit Kulshrestha
Arpit Kulshrestha seeks higher interests in financial services, taxation, GST, I-T, etc. Writes articles with depth knowledge and is extensive for the same. The resources provide effective articles for the products of SAG infotech which provides taxation and IT software. Writing from observations and researching makes his articles virtuous. View more posts
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