Case Law Details
In re Saisanket Enterprises (GST AAR Madhya Pradesh)
The judicial citations relied upon by the applicant have been duly perused and considered by us. However, we find that as per the proviso to Section 98(2) of CGST Act, the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant. Hence, we find that the application is liable to be rejected and the judicial citation relied upon by the applicant has no relevance.
In view of above, The Application filed by the Applicant under Advance Ruling under CGST Act, 2017 is hereby rejected as per the provision of Section 98(2) of CGST Act, 2017.
Also Read AAAR: Application not maintainable if question raised is already pending or decided: AAAR
FULL TEXT OF ORDER OF THE AUTHORITY OF ADVANCE RULING, MADHYA PRADESH
Please become a Premium member. If you are already a Premium member, login here to access the full content.
