AAR cannot accept application if Advance Ruling sought by applicant already pending before appropriate authority

In re A.M. Abdul Rahman Rowther & Co (GST AAR Tamilnadu) The issue raised by the applicant is the classification of the product manufactured by them and the applicability of Notification No.01/2017 Comp.Cess (Rate). From the comments furnished by the Commissioner GST 86 Central Excise, Trichy, it is seen that the proceedings in respect of the applicant on the very issue raised by him before this authority has been initiated and an offence case booked vide O.R. No.17/2018-19(DPU-GST) dated 09.01.2019. We find that the application is filed on 06.02.2019 i.e after the proceedings initiated un...