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2020 (1) TMI 1595 - AAAR - GSTScope of Advance Ruling application - Classification of goods - flavored milk - taxable at the rate of 5% under schedule IV of the CGST Act or otherwise? - HELD THAT:- First proviso to section 98(2) stipulates, 'provided 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.' There are no hesitation in concluding that the instant application is not maintainable in as much as it is hit by the provisions contained in first proviso to section 98(2) of the Act. Accordingly, without going into the merits of the case, the application deserves to be rejected as not admissible in terms of first proviso to section 98(2) of the Act. Appeal dismissed.
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