- Application for advance ruling not maintainable if summons were issued by DGGSTI on same issue: AAAR
The appellant was engaged in the processing of milk and milk products including flavoured milk. It filed an application for determining the proper classification of flavoured milk. The application was rejected by the Authority for Advance Ruling on the ground that the matter was pending before the DGGSTI. It filed an appeal before the Appellate Authority for Advance Ruling (AAAR).
The appellant contended that the summons was issued by the DGGSTI and they were also unsure of the classification. Therefore, it filed an application for an advance ruling. Moreover, the DGGSTI in summons asked for the manufacturing process of flavoured milk. Therefore, it was a fact-finding enquiry and not a proceeding.
The AAAR observed that as per the first proviso to Section 98(2), an application for advance ruling is not maintainable where the question raised for advance ruling is already pending. During the hearing, the authorised representative of the appellant also confirmed that they received a summons from DGGSTI. In the instant case, the appellant had intentionally avoided disclosure of pending investigation before DGGSTI as the enquiry was initiated prior to the filing of the application. Thus, the application for the advance ruling was not maintainable and the appeal was rejected.
As per the Government recommendation, E-Way Bill generation has been provisioned for the movement of Gold (HSN Chapter 71) for all Intrastate and Interstate transactions. The e-Waybill for Gold is available as a separate option in the main menu.
The E-Waybill for Gold has all the same parameters as that of a normal e-waybill except that such e-waybills will not be updated with Part-B details. The validity of such an e-Waybill is calculated based on the pin-to-pin distance of origin and destination.
GSTN Update dated September 12th, 2022
The GSTN has issued an update to information about the new functionalities made available for taxpayers on GST Portal. These functionalities pertain to different modules such as Registration, Returns, Refund and other miscellaneous topics. The key changes include enabling core amendment links for taxpayers who fail to update bank accounts, HSN-based validation implemented in Form GSTR-9, etc.
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