AAR applicable cannot be admitted if question raised in application is already pending with state tax authorities

In re Wave Distilleries and Beverages Ltd. (GST AAR Uttar Pradesh)

Whether Notification No. 31/2017 dated 13^th Oct. 2017 is applicable on them?

The application shall not be admitted as per the provisions of section 98(2) of CGST Act, 2017, as the question raised in the application is already pending with the state tax authorities, Aligarh.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, UTTAR PRADESH

Sub:- GST ACT, 2017 — Advance Ruling U/s 98 — liability to tax under GST Act in respect to application dated 01.05.2019 from M/s Wave distilleries and Breweries Ltd.— Order— Reg.

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