V.L.Traders ., In re
Date: August 27, 2021
Subject Matter
The words "any proceeding" in the proviso to Section 98(2) will encompass within its fold investigation proceedings launched by the DGGI u/s 70
Summary
i. The applicant has suppressed the material facts that DGGI had initiated inquiry with respect to the same Questions raised in the subject Application and that the proceedings initiated by DGGI vide relevant sections of CGST Act was initiated prior…
The applicant M/s. V. L. Traders submitted that it supplies the goods ‘Papad’(uncooked/ semi-cooked) of different shapes and sizes. 2. Question on which Advance Ruling sought (i) Under which Tariff Heading the product dealt in by the applicant i.e. Papad of different shapes and sizes are eligible to be classified? (ii) What is the applicable rate of SGST and CGST on supply of such Papa…