Case Law Details
In re Padmavathi Hospitality & Facilities Management Service (GST AAR Tamilnadu)
The decision of the Honb’le High Court on the writ will be applicable on the GST authorities who are also the respondents in the writ. This Authority functions within the limitations prescribed under Section 97 and 98 of the GST Act 2017. In as much as the State/Center Jurisdiction authorities are respondents to the Petition before Hon’ble High Court and the subject matter revolves on the leviability of GST, we find that the application cannot be admitted as per Proviso to Section 98(2) of the CGST /TNGST ACT as the question raised is already pending in the Hon’ble Madras High Court.
The application filed by M/s. Padmavathi Hospitality & Facilities Management Service is rejected under Proviso to Section 98(2).
AAAR Order:Dismissal of AAR application for pendency of Appeal with HC valid: AAAR
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TAMIL NADU
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