Advance ruling application not maintainable on issue pending before Authorities

In re Unnathi HR Solutions (GST AAR Karnataka)

The issue before us is the admissibility/maintainability of the instant application and the said admissibility is governed by the first proviso to Section 98(2) of the CGST Act, 2017, which reads as under:

“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 applicant under any provisions of this Act”.

Thus the conditions to be considered before admission of application, on the basis of above proviso are as under:

i. Whether the question raised is pending or decided in any proceedings.

Please become a Premium member. If you are already a Premium member, login here to access the full content.