Case Law Details
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 the provisions of this Act”.
In view of the above, in the present case as the question raised by the applicant in the application is already pending proceedings, in the case of the applicant themselves, the application is not admissible under the said provisions and therefore liable for rejection.
FULL TEXT OF ORDER OF ADVANCE RULING AUTHORITY TAMILNADU Please become a Premium member. If you are already a Premium member, login here to access the full content.
