Case Law Details
In re Vijayawada Wholesale Commercial Complex Members Welfare Society (GST AAR Andhra Pradesh)
We have examined the issues raised in the application and the submissions of the applicant as well. In the context of the remarks submitted by the assessing officer, we examine the admissibility of the application without going into the merits of the case.
It is evident from the application that the applicant approached the Authority for Advance Ruling on an issue which has already been pending with the proper officer.
It bars this authority to take up or admit an application which has been already pending or decided in any proceedings in case of the applicant under any of the provisions of the Act under proviso to section 98(2)
Hence, the applicant’s plea for admission of his application for advance ruling in terms of provisions of sub section (2) of section 98 of CGST Act, 2017 is rejected .
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