Expression ‘already pending or decided’ means that it is pending on the date of filing the application seeking an advance ruling

General Motors India Private Limited Vs State of Maharashtra (Bombay High Court)

Expression ‘already pending or decided’ means that it is pending on the date of filing the application seeking an advance ruling

The Hon’ble Bombay High Court in the case of General Motors India Private Limited v. State of Maharashtra [Writ Petition No. 17122 of 2024 dated December 11, 2024] disposed the writ and held that the proviso to Section 98(2) the Central Goods and Services Tax Act, 2017 (“the CGST Act”) states that 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 an applicant under any of the provisions of the SGST. Hence, interim application was disposed of.

Facts:

M/s General Motors India Private Limited (“the Petitioner”) were issued pre-show cause notice dated October 22, 2024 (“the pre-Impugned SCN”) under Form DRC-01A issued by the Assistant Commissioner of State Tax (“the Respondent”) under Section 73(5) of the CGST Act read with Rule 142 (1-A) of the CGST Rules.

The Petitioner filed an application dated December 20, 2023 seeking advance ruling inter alia on the taxability of the sale of land and buildings carried out pursuant to the Asset Purchase Agreement (“APA”) on merits.