AAAR cannot give ruling against application rejected by AAR

In re Jaideep Ispat and Alloys Pvt. Ltd (GST AAAR Madhya Pradesh) First proviso to section 98(2) of CGST Act, 2017 is very clear, that the authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in case of an applicant under any of provisions of this Act. The question raised by the appellant before us was investigated and adjudicated upon by the Circle-3, Commercial Tax Department (SGST), Indore. We find that Advance Ruling Authority has rightly rejected the appellant’s application as per the first proviso to...