AAR cannot accept application if issue is been raised in audit report

In re New Rajamandri Electronics (GST AAR Karnataka) We examine the records and observe that the instant application has been filed online on 24.09.2021 and the question raised therein is about the applicability of GST on the free security deposit. The audit objection raised in the audit report also pertains to the applicability of GST on the security deposit which has been declared by the taxpayer as NIL rated GST turnover in the GSTR 3B filed by him. The issue raised in the instant application and the audit objection raised in the audit report are one and the same i.e., applicability of GST ...