AAAR Rejects Ruling Application on Grounds of Pending Court Decision

In re Tvl Tamilnadu Generation And Distribution Corporation Limited (GST AAAR Tamil Nadu) AAAR find that as per the appellant’s argument, their application is liable to be admitted in as much as no case is pending before the Hon’ble Court in the name of the applicant on the issue in hand. In this context, AAAR find that the term ‘applicant’ is defined under Section 95(c) of the Act, which “means any person registered or desirous of obtaining registration under this Act”, which goes to prove that the definition of ‘applicant’ is not restricted t...