AAAR: AAR ruling in ID Fresh Food on 'Parota' classification 'void-ab-initio'

Karnataka AAAR via video-conferencing observes that AAR order which held “Whole Wheat Parota” and “Malabar Parota” is taxable at 18%  under Chapter Heading 2106 as ‘Food Preparation not elsewhere specified or included’ is void-ab-intio’ in terms of Section 104 of CGST Act, 2017; Holds the Appellant guilty of not revealing the fact regarding commencement of investigation by DGGI on issue of classification and accordingly states that application for...