Matter already under Audit: GST advance ruling application not maintainable

In re Geeta Rani Mohanty (GST AAR Odisha) In the case of M/s Geeta Rani Mohanty, the applicant sought an advance ruling from the GST Authority of Advance Ruling (AAR), Odisha, regarding the applicability of GST on stamp duty and registration fees paid for registering a mining lease deed. The applicant questioned whether these payments should attract GST, arguing that stamp duty is a statutory obligation under the Indian Stamp Act, 1899, and should not be subject to GST as it would lead to double taxation. The AAR Odisha examined the application and found that the matter was already under audit...