False declaration & question already under scrutiny: Advance ruling application inadmissible 

In Re SJVN Limited (GST AAR Uttarakhand) In the case of SJVN Limited v. GST AAR Uttarakhand, the applicant, SJVN Limited, sought an advance ruling under Section 97 of the Central Goods and Services Tax Act, 2017 (CGST Act) and the Uttarakhand State Goods and Services Tax Act, 2017 (UGST Act) regarding the liability to pay GST under Reverse Charge Mechanism (RCM) on royalty payments. SJVN Limited, engaged in the construction of the Naitwar Mori Hydro Electric Project in Uttarkashi district, had received notices from the Assistant Commissioner of the SGST Department to pay GST under RCM on royal...