Tirumala Milk Products Pvt. Ltd ., In re
Date: September 2, 2020
Subject Matter
AAR application cannot be admitted when an investigation is already initiated
Summary
The conditions to be considered before admission of application, on the basis of above proviso are as under:- i. Whether the question raised is pending or decided in any proceedings ii. Whether the question raised is pending or decided in the case of…
1. M/s. Tirumala Milk Products Pvt. Ltd., (called as the ‘Applicant’ hereinafter), 4 BC 301, The Summit, 3rd Floor, 3rd Main, 4th B Cross, Kasturi Nagar East, Ramamurthy Nagar, Bangalore-560016, having GSTIN 29AABCT7907M1ZR, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Ru…