TaxTMI 
TaxTMI 
2020 (3) TMI 73
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....ons in like matter and differ from each other only on a few specific provisions. Therefore unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 2. The present appeal has been filed under section 100 of the Central Goods and Service Tax Act 2017 and Karnataka Goods and Service Tax Act 2017 (herein after referred to as CGST Act, 2017 and SGST Act, 2017) by the Assistant Commissioner of Commercial Taxes, LGSTO 40, Bangalore (herein after referred to as Appellant) against the advance Ruling No. KAR/ADRG 88/2019 Dated: 26th sept 2019 = 2019 (10) TMI 1016 - AUTHORITY FOR ADVANCE RULING, KARNATAKA. Brief Facts of the ca....
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....is classifiable under Heading 0402 99 90. 6. The Commissioner of Central Taxes, South Commissionerate, Bangalore reviewed the impugned order passed by the Authority and being aggrieved by the said order, communicated with the jurisdictional State GST officer to file an appeal before us. Accordingly, an appeal has been filed by the Assistant Commissioner of Commercial Taxes, LGSTO 40, Bangalore on the following grounds: 6.1. The Appellant submitted that it was brought to their notice by the DGGI, Bangalore Zone Unit, that M/s. KCMPFL (the applicant-respondent) had suppressed vital facts in the application made before the Authority for Advance Ruling about the investigations that had been initiated by the DGGI under the CGST Act, 2017; tha....
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.... are several judicial rulings which state that HSN Notes have persuasive value. Reliance has been placed on Health India Laboratories vs CCE (2007) 216 ELT 161 (CESTAT) = 2007 (2) TMI 108 - CESTAT, CHENNAI affirmed by Supreme Court (2008) 22 ELT A133 (SC) = 2007 (12) TMI 529 - SC ORDER wherein it has been held that HSN Explanatory Notes have overriding effect over trade parlance. 6.3. The Appellant submitted that prior to GST, under Central Excise regime, M/s. KCMPFL were classifying flavoured milk under Tariff Heading 2202. Under GST they have changed the classification of flavoured milk to heading 0402 to avail undue advantage of lower rate of GST i.e from 12% to 5%. 6.4. They submitted that there is no change in the Chapter Notes, sec....
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....who submitted that the investigations by DGGI commenced only in April 2019 whereas the advance ruling was applied for in March 2019. As regards the letter dated 9th Jan 2019 issued by DGGI, the Counsel submitted that the said letter cannot be considered as a summons since it was a routine letter calling for documents and that no investigation had commenced as on the date of filing the advance ruling application. DISCUSSIONS AND FINDINGS 9. We have gone through the records of the case and taken into account the submissions made by the Appellant in their grounds of appeal as well as at the time of personal hearing. The counter made by the respondent during the personal hearing has also been taken into consideration. 10. The instant appe....
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....g under any of the provisions of this Act. It is clear from the record submitted by the Appellant Department that proceedings were pending against KCMPFL before the DGGI and the issue taken up by the DGGI in the proceedings related to the classification of the Flavoured Milk - whether under Chapter heading 2202 99 30 or under 0402 99 90. 13. The DGGI is the apex intelligence agency under Ministry of Finance, Department of Revenue which has been invested with powers to detect and investigate cases of GST evasion throughout the territory of India under the Central GST Act, 2017, irrespective of the fact that whether the taxpayer is under the control and administration of Centre or State authorities.We find from the records that the DGGI, Ba....
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....The summons dated 9th Jan 2019 issued by the Senior Intelligence Officer, DGGI, Bangalore is in terms of Section 70 of the CGST Act which empowers an officer to call a person to give evidence in respect of an enquiry being conducted. The summons dated 9th Jan 2019 has also informed the person being summoned about the legal consequences of not honouring the summons and to specifically produce documents relating to the sale of flavoured milk during the period July 2017 to November 2018. 15. It becomes clear from the above that the respondent KCMPFL made an application for advance ruling on 20th March 2019 all the while being aware of the investigation being conducted against them by the DGGI, Bangalore. The respondent KCMPFL chose to keep t....