ID Fresh Food (India) Pvt. Ltd ., In re
Date: May 22, 2020
Subject Matter
Advance ruling obtained by the Appellant by suppressing the fact of an on-going investigation is void ab-initio
Summary
The Appellant had applied for an advance ruling on the question of classification of the items “Whole Wheat Parota” and ” Malabar Parota” i.e whether they are classifiable under Chapter Heading 1905 attracting GST at 5%. The A…
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 provis…