AAAR : AAR order rejecting application given pending investigation on same issue, not ‘appealable’

Karnataka AAAR holds that appeal filed against the non-admittance of the application for advance ruling by AAR in terms of 1st proviso to Sec. 98(2) of the CGST Act, is not maintainable, since the impugned AAR order, is not an ‘appealable order’ u/s 100; Notes that Appellant, received summons for initiation of investigation w.r.t. misclassification of ‘Flavoured milk’ and subsequently, filed an application before AAR seeking ruling on applicable GST rate on ‘Fl...