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AAR applicable cannot be admitted if question raised in application is already pending with state tax authorities
Case Law Details
- Case Name
- In re Wave Distilleries and Beverages Ltd. (GST AAR Uttar Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Uttar Pradesh, Advance Rulings
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In re Wave Distilleries and Beverages Ltd. (GST AAR Uttar Pradesh)
Whether Notification No. 31/2017 dated 13th 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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