Case Law Details
M/s Crux Biotech India Private Limited (GST AAR Andhra Pradesh)
Issue- The grain based extra neutal alcohol, which slab under somes in GST era. Is this comes under 18% or exempted or any other tax category?
Held- Under Section 98(2) Advance Ruling 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 this case the applicant himself admitted that they have preferred writ petition No.7734/2018, dt 07.03.2018 before the Hon’ble High Court of Judicature at Hyderabad on the same issue which is pending for disposal.
In the circumstances stated above and as the application do not qualify the pre-requisitions, the application will not qualify for admission as per Section 98(2) of CGST ACT 2017 /APSGST Act 2017. Hence the application filed by applicant for seeking advance ruling is here by “Rejected”
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