Expression ‘already pending or decided’ means that it is pending on the date of filing the application seeking an advance ruling

General Motors India Private Limited Vs State of Maharashtra (Bombay High Court) Expression ‘already pending or decided’ means that it is pending on the date of filing the application seeking an advance ruling The Hon’ble Bombay High Court in the case of General Motors India Private Limited v. State of Maharashtra [Writ Petition No. 17122 of 2024 dated December 11, 2024] disposed the writ and held that the proviso to Section 98(2) the Central Goods and Services Tax Act, 2017 (“the CGST Act”) states that the authority shall not admit the application where the question raised in the ap...