AAR Not Admissible on Issue which is already pending before department

In re Veeram Natural Products (GST AAR Tamilnadu) From the facts and submissions, it is seen that the ruling is sought on the appropriate classification for Aluminium foil disposable container, which is already raised in the Show Cause Notice issued by the Department under the GST law and the proceedings are still pending. First Proviso to Section 98(2) of the CGST/TNGST Act 2017, states that “Provided that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of th...