Question raised in application already pending or decided- AAR rejects application

In re Saisanket Enterprises (GST AAR Madhya Pradesh)

The judicial citations relied upon by the applicant have been duly perused and considered by us. However, we find that as per the proviso to Section 98(2) of CGST Act, 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. Hence, we find that the application is liable to be rejected and the judicial citation relied upon by the applicant has no relevance.