Application not maintainable if question raised is already pending or decided: AAAR

In re Saisanket Enterprises (GST AAAR Madhya Pradesh)

We find that the first proviso to section 98(2) of CGST Act, 2017 is very clear, that the authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in case of an applicant under any of provisions of this Act. We find that Advance Ruling Authority has rightly rejected the appellant’s application as per the first proviso to section 98(2) of CGST Act, 2017 on the grounds that

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