AAR liable for rejection as issue is pending before Hon’ble SC

In re Vikram Traders (GST AAR Karnataka)

It is pertinent to mention here that the Department has filed an appeal under SLP No.26696/2019 before the Hon’ble Supreme Court of India, against the order of the Hon’ble High Court of Orissa supra. Thus the issue is pending before the Hon’ble Supreme Court and therefore the said issue is subjudice. Therefore the instant application is liable for rejection under Section 98(2) of CGST Act 2017.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,KARNATAKA

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 UNDER 98(4) OF THE KGST ACT, 2017

1. M/s Vikram Traders (called as the ‘Applicant’ hereinafter), Subramanyapura, Uttarahalli, Bengaluru-560 061, Karnataka, having GSTIN number 29AAAFV7242B1ZB, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 86 KGST Act, 2017 read with Rule 104 of CGST Rules 2017 86 KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act 2017 and the KGST Act 2017.

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