2021 (12) TMI 164

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.... 1. M/s Jabsons Foods Private Limited, hereinafter referred to as M/s Jabsons for the sake of brevity, supplies, inter alia, different kinds of Roasted Chana classifying the said products at HSN Code 21069099 which attracts GST@5%. 2. M/s Jabsons is before us, seeking a Ruling on GST rate on cited Roasted Chana products. Revenue's Submission: 3. CGST Vadodara-II Commissionerate submitted ....

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....ether any enquiry/ proceeding has been initiated in relation to the question raised in the subject application, Shri Rahul Agarwal stated that Revenue Officers visited factory premises on 8-7-21; drew Panchnama dated 8-7-21 and recorded the statement on 8-7-21. Further, submitted that Summons dated 9-7-21 was issued. Findings 5. We have carefully considered all the submissions made by the M/....

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....he Summons proceedings vide section 70(1) CGST Act in July 2021. We note that as per Section 70(2) of CGST Act, 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 vide Section 70(1) of the CGST Act by the Revenue is a judicial proceed....