AAR application not admissible if same issue is pending before Jurisdictional authority

In re A.M. Abdul Rahman Rowther & Co. (GST AAR Tamilnadu)

As per the first proviso to Section 98(2) of CGST/TNGST Act 2017 the authority shall not admit the application where the question tinned in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act. In the case at hand, it is established that on the issues raised by the applicant before this authority, the Central Tax authorities have initiated proceedings and the same is pending before the Ju

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