No ruling on classification issue by AAAR as matter is pending in a proceeding

Assistant Commissioner of Commercial Taxes Vs. Karnataka Co-operative Milk Producers Federation Ltd. (GST AAAR Karnataka)

The order No KAR ADRG 88/2019 dated 26.09.2019 passed by the Authority for Advance Ruling is declared void ab initio as it was vitiated by the process of suppression of material facts. Therefore , the appellate authority for advance ruling do not intend to give a ruling on the issue of classification since the matter is pending in a proceeding under this Act. Hence the appeal of the Department is allowed .

FULL TEXT OF ORDER OF  APPELLATE AUTHORITY OF ADVANCE RULING, KARNATAKA

(Under Section 101 of the CGST Act, 2017 and the KGST Act, 2017)

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 provisions in the KGST Act.

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