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2018 (9) TMI 975 - AAR - GSTMaintainability of Advance Ruling Application - proceedings are already initiated against them before the filing of their present application - Section 98 of the CGST Act - Levy of GST - excess length of Optic Fibre (OF) - independent customers - distinct persons in terms of Schedule I provisions - CENVAT credit. Held that:- It is very clear that proceedings under the relevant provisions of this Act are initiated in respect of the application prior to their filing of this application for Advance Ruling - the application filed by the applicant is not maintainable as per the provisions of Section 98 of the CGST Act, as proceedings are already initiated against them before the filing of their present application. The applicant's application is liable for rejection as per proviso to section 98 (2) of the CGST Act and therefore cannot be entertained by this authority and is accordingly rejected being non-maintainable.
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