AAR cannot admit application where question raised is already pending or decided

In re Ashok Rubber Industries (GST AAR West Bangal)

1^st proviso to section 98(2) prohibits this Authority from admitting any application where the question raised is already pending or decided in any proceedings in the case of the applicant under any provisions of the GST Act. It does not distinguish between stages or nature of the proceedings. Any action lawfully taken under any provisions of the GST Act is, therefore, to be construed as proceedings under the Act.

It appears from records that the Application was filed online on 22/11/2018, whereas, as the above central authority submits, the proceedings under section 71 had been initiated on 31/07/2018. taxguru.in The Applicant did not dispute that officials from the concerned authority had visited his places in connection with the investigation, and its subject matter was the same question on which he was seeking a ruling from this Authority.

It is amply clear from the above discussion that proceedings under the GST Act were pending against the Applicant on the date of hearing under section 98(2), concerning  the same question on which he was seeking advance ruling. This Authority cannot, therefore, admit the Application.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, WEST BANGAL

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