9911796707
TMI Blog2020 (12) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... offence case is pending before DGGI, Bengaluru on classification of flavoured milk. Thus it is very clear that the applicant, being the job worker to M/s KMF, becomes part of M/s KMF, as they also supply the same product of flavoured milk and hence is bound to oblige the conclusion of the proceedings in this regard. Hence the pendency of the proceedings automatically applies to the applicant also. Therefore the instant application is liable for rejection, under first proviso to Section 98(2) of the CGST Act 2017. The application is rejected as inadmissible , in terms of first proviso to Section 98(2) of the CGST Act 2017. - KAR ADRG 59/2020 - - - Dated:- 16-12-2020 - Dr. Ravi Prasad M.P. and Sri. Mashhood Ur Rehman Farooqui, Memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e covered under Section 97(2)(a) of the CGST Act 2017. 4. The applicant manufacture 86 supply the impugned flavoured milk under the brand name Nandini , to the owner of the said brand M/s Karnataka Co-operative Milk Producers Federation Ltd.,(KMF) against whom an offence case is pending before the DGGI, Bengaluru. Thus a personal hearing was granted on the question of admissibility of the instant application. PERSONAL HEARING: / PROCEEDINGS HELD ON 15.12.2020. 5. Sri. Lokesh Reddy, Chartered Accountant duly authorised representative of the applicant appeared for personal hearing proceedings held on 15.12.2020 submitted the arguments with regard to admissibility of the instant application. 6. FINDINGS DISCUSSION: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll as under GST Acts. c. The applicant does not have its own brand but manufactures supplies the product flavoured milk under Nandini brand to the brand owner M/s KMF. The applicant pays royalty for using the brand name to M/s KMF, owner of the said brand. The applicant also supply the said product in open market. d. M/s KMF owns 90% shares in the applicant company. Thus M/s KMF have management control over the applicant organization as they have 90% share holding. 6.5 The applicant themselves admitted that M/s KMF hold 90% shares and hence have management / administrative control over the applicant. M/s KMF are the owners of Nandini brand, against whom an offence case is pending before DGGI, Bengaluru on classificati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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