AAR can reject an application if same issue already pending with it

In re Vardhan Holidays (GST AAR Uttarakhand) AAR authority shall not admit the application where the question raised in the application is pending or decided in any proceedings of an applicant under any of the provisions of this Act. No application shall be rejected under this sub section unless the opportunity of hearing given to the applicant. Where the application is rejected reasons of such rejection shall be specified in the order. We find that as per applicant’s argument their application can be admitted in as much as no case is pending before Hon’ble Court in the name of the...