Advance ruling cannot be admitted if same issue is pending before any court

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 Cour...