AAR: Advance ruling application not “maintainable” since matter already sub-judice before DGGI

Madhya Pradesh AAR rejects application in view of not being admissible in terms of first proviso to section 98 (2) of the CGST Act since the issue was already pending before another authority when the application was filed before AAR; Notes letter of the Joint Director DGGI wherein it has been informed that an enquiry is underway before DGGI, Bhopal on whether flavoured milk is taxable at the rate of 5% under Schedule IV of the CGST Act; Therefore, while summons were issued b...