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    <title>2019 (11) TMI 533 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH</title>
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    <description>The Authority rejected the application seeking an advance ruling on the classification of flavoured milk under the GST Act, as it was not admissible under Section 98(2) due to ongoing proceedings with another authority. The applicant&#039;s failure to disclose the existing enquiry by DGGI and incomplete fee payment led to the rejection without considering the merits of the case. The ruling emphasized that the application was intentionally filed after the initiation of proceedings by DGGI, making it not maintainable under the Act.</description>
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      <description>The Authority rejected the application seeking an advance ruling on the classification of flavoured milk under the GST Act, as it was not admissible under Section 98(2) due to ongoing proceedings with another authority. The applicant&#039;s failure to disclose the existing enquiry by DGGI and incomplete fee payment led to the rejection without considering the merits of the case. The ruling emphasized that the application was intentionally filed after the initiation of proceedings by DGGI, making it not maintainable under the Act.</description>
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