https://www.taxtmi.com/caselaws?id=402408 An advance ruling application on classification of flavoured milk under GST was held inadmissible because proceedings on the same classification issue were already pending against the brand-owning federation. The applicant's role as a shareholder and supplier under the same common brand was treated as a sufficient connection with those proceedings, so it could not claim independence to avoid the statutory bar on admission. The application therefore fell within the first proviso to Section 98(2) of the CGST Act, 2017 and was rejected. en-us Wed, 16 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402408 An advance ruling application on classification of flavoured milk under GST was held inadmissible because proceedings on the same classification issue were already pending against the brand-owning federation. The applicant's role as a shareholder and supplier under the same common brand was treated as a sufficient connection with those proceedings, so it could not claim independence to avoid the statutory bar on admission. The application therefore fell within the first proviso to Section 98(2) of the CGST Act, 2017 and was rejected. Case-Laws GST Wed, 16 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402408