AAR not maintainable if question raised in application is already pending

In re Sterlite Technologies Limited (GST AAR Maharashtra) Authority for Advance Ruling 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” and further stating that in view of the express provisions given in the CGST Act, 2017 and Maharashtra GST Act, 2017, the application submitted by the taxpayer before the Authority for Advance Ruling, shall not be entertained and deserved to be rejected out rightly at the admission stage only. The contention of...