2021 (9) TMI 1062

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....and sizes are eligible to be classified? (ii) 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 subm....

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.... Snacks and Proprietor of M/s. V. L. Traders. vi. Summons dated 17-2-20 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. 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 adjournme....

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.... 8.1 On examination of said declaration, We find that the applicant has declared that it has no proceedings pending with respect to subject questions raised 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 tha....

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....hority to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973, and every proceeding before 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 wa....