AAR: Rejects application as “inadmissible” where investigation initiated before filing thereof

Karnataka AAR rejects advance ruling application seeking rate of tax applicable on flavoured milk, holds same as ‘inadmissible’ in terms of first proviso to section 98(2); Explains that summons were issued prior to filing of instant application while noting that Directorate General of GST Intelligence, B’lore (DGSTI) has initiated the investigation against the applicant with regard to mis-classification of “flavoured milk” which is under progress; Further, notes tha...