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2021 (7) TMI 1370 - APPELLATE AUTHORITY FOR ADVANCE RULING, MADHYA PRADESHMaintainability of appeal - Admissibility of input tax credit - inward supply of local scrap and sponge iron used by the appellant for manufacture of M.S. billets - procedure adopted and the documents/records maintained by the appellant can be deemed to be a sufficient compliance of the conditions and restrictions or not - Section 16 of GST Act and Rule 36 of GST Rules - HELD THAT:- It is found 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. Section 100(1) mandates that only a ruling pronounced under sub-section (4) of section 98 of CGST, Act, 2017 can be appealed before the Appellate Authority for Advance Ruling. The instant application is not maintainable because it is covered in the first proviso to section 98(2) of the Act - Appeal dismissed.
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