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TMI Blog2020 (12) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... hom an 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 58/2020 - - - Dated:- 16-12-2020 - DR. RAVI PRASAD M.P. AND SRI. MASHHOOD UR REHMAN FAROOQUI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvance ruling in respect of the question on the issue covered under Section 97(2)(a) of the CGST Act 2017. 4. The applicant manufacture 85 supply the impugned flavoured milk with brand name Nandini , which is owned by 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 08.10.2020. 5. Sri. Lokesh Reddy, Chartered Accountant duly authorised representative of the applicant appeared for personal hearing proceedings held on 08.10.2020 submitted their arguments with regard to admissibility of the instant applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of applicant, under any provisions of the CGST / KGST Act 2017. b. The applicant and M/s KMF (`Nandini brand owner) are two different legal entities having separate registrations under Co-operative Societies Act as well as under GST Acts. c. Primary Co-operative Societies are the share holders of the applicant, but not the KMF, the owner of Nandini brand. However the applicant is share holder in the KMF. d. The administration of the applicant organization is done by the management under the supervision of Board of Directors, elected from each of the co-operative societies, who are the share holders of the applicant, an addition to 5 nominated directors. The applicant, in view of the above, submits that M/s KMF doesn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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