Case Law Details
In re B and R & Co (GST AAR Madhya Pradesh)
In this case Deputy Commissioner, Commercial Tax, Sagar Division Madhya Pradesh had already decided the issue of getting credit of Entry Tax in TRAN-1 in his order dated 24.02.2020 in the applicant’s case of Entry Tax Act pertaining to period 01.04.2017-30.06.2017.
Now having regard to the Proviso to Section 98(2) of the GST Act 2017, we are of firm opinion that applicant had not only raised this particular issue, in respect of which Advance Ruling is sought vide application under consideration, before the jurisdictional officers but also the issue has been already decided in the applicant’s Entry Tax Act case for the period 01.04.2017-30.06.2017.
In view of the above, when the question raised before us has already been decided. We do not find any reason to take up the matter on merits. In view of the clear provisions given under Section 98(2) supra, the application deserves to be rejected.
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, MADHYA PRADESH
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