AAR application not admissible if question raised was already been decided

In re Veena Madhukant (Shree Parshwanath Coconuts) (GST AAR Tamilnadu)

The Authorised representative was intimated that the question raised in the application stands decided under Section 60 of the CGST/TNGST Act 2017 in their own case by the Jurisdictional authority, therefore as per first proviso to Section 98(2) of the Act, the application cannot be admitted before this authority, which was acceded by the applicant.

The first proviso to Section 98(2) makes an application ineligible for

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