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AAR rejected advance ruling application for product classification on which investigation already initiated by dept.

September 15, 2020[2020] 119 taxmann.com 135 (AAR - KARNATAKA)
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GST: Where assessee company, engaged in processing, manufacturing and selling of milk and milk products, filed an instant application to sought advance ruling in relation to classification of 'flavoured milk' and applicable GST rate, since prior to filling of instant application, Directorate of GST had already initiated investigation against assessee with regard to mis-classification of 'flavoured milk', instant application filed by assessee was to be rejected as "inadmissible" in terms of section 98(2)

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