Case LawKAR/AAAR-13/2019-20
Karnataka Co-operative Milk Producers Federation Ltd ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- February 11, 2020
- Type:
- Advance Ruling
- Members:
- D P Nagendra Kumar, M S Srikar
Subject
AAR ruling is void ab initio as the issue raised before it is pending with DGGI
Classification
Summary
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 this fact away from the Authority…
Judgement
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions 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 p…