Application admitted by ARA vitiated by law if investigation already commenced prior to filing of application

By Editor4 Goods and Services Tax Judiciary January 1, 2023

Case Name: Golla Venkateswara Rao Vs. State of Andhra Pradesh (Andhra Pradesh High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Andhra Pradesh HC

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Golla Venkateswara Rao Vs. State of Andhra Pradesh (Andhra Pradesh High Court) When investigation has already commenced prior to the filing of application, the ARA shall not admit the application as per proviso to sub-section (2) of Section 98, we are of the view that the ARA should not have admitted the application in the instant case and issued its ruling. Therefore, the said order dated 05.03.2020 is vitiated by law. This fact was brought to the notice of the appellate authority in the grounds of appeal. Though the said ground is mentioned, unfortunately, the appellate authority has not g...

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