AAR cannot give ruling on question already decided by jurisdictional authority

In re Murshidabad Flour Mill Private Limited (GST AAR West Bengal) AAR held that Since the question raised had already been decided by the jurisdictional authority in a prior proceeding, the ruling authority concluded that no ruling can be passed in this case, citing the provision in Section 98(2) of the GST Act. AAR is not empowered to give a ruling on a question that has already been decided by a jurisdictional authority. The AAR’s jurisdiction is limited to providing rulings on questions that have not been previously addressed. Once a question has been decided by a jurisdictional auth...