TaxTMI 
TaxTMI 
2021 (9) TMI 1062
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....) What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes? Directorate General of Goods& Services Tax Intelligence (DGGI) Surat Zonal Unit Submission: 3. The Authority vide letter dated 2-7-21 required the Additional Director General, DGGI, Surat to inform whether any enquiry has been initiated against the Applicant with respect to the question raised in the subject application. If yes, the date of initiation of enquiry to be specified. Further, vide letter dated 29-7-21, the Authority required DGGI, Surat to intimate, as follows: 1. Whether any proceedings under relevant Section of CGST Act was initiated. Copy of notice to be submitted. 2. Has any summons/ proceedings initiated. Copy of the ....
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....ya, partner M/s. JK Foods and a combined statement of Shri Vipul Laljibhai Dobariya was recorded for all three firms viz. M/s. V L Traders, M/s. JK Foods and M/s. JK Snacks. vii. Another Summons dated 6-3-20 was issued to Shri Vipul Laljibhai Dobariya, partner M/s. JK Foods and a combined statement of Shri Vipul Laljibhai Dobariya was recorded for all three firms viz. M/s. V L Traders, M/s. JK Foods and M/s. JK Snacks. Personal Hearing 5.1 Personal hearing was granted on 23-12-20. Shri Ishwarkumar Jivani appeared (online hearing). 5.2 Personal hearing was granted on 15-6-21. Due to request for adjournment by the applicant, another hearing was granted on 30-6-21. Shri Hemant Desai, Advocate and Shri Ishwar Jivani, CA appeared hearing an....
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.... in the application. 9. We find that the DGGI initiated the Summons proceedings under section 70(1) CGST Act against the applicant, prior to the subject GST-ARA 01 Application filed. We note that Section 70(2) of CGST Act, 2017 has deeming provision that, every such inquiry referred to in sub-section (1) shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code. Thereby we hold that subject inquiry initiated under Section 70(1) of the CGST Act 2017 by the DGGI on the applicant is a judicial proceeding. We further note that the investigation initiated by DGGI against the applicant is on the same issue the applicant approached us for pronouncing a Ruling on classification of subjec....
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....re the Authority shall be deemed to be judicial proceeding within the meaning of sections 193 and 228, and for the purpose of section 196 of the Indian Penal Code. We note that an Admission order no GUJ/GAAR/ADM/2020/112 dated 30-12-2020 was issued earlier, admitting the subject application and it was stated in the Admission order itself that as the applicant has made a declaration that the question raised in the application is not already pending or decided in any proceedings in their case under any of the provisions of the Act and that nothing contrary to this declaration was found by the Authority, the application was, earlier, held as maintainable. We note that no Ruling has been pronounced by the Authority with regard to the subject ap....