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2020 (7) TMI 111 - AAR - GSTMaintainability of Advance Ruling application - issue pending before the Jurisdictional authority - Classification of goods - Unmanufactured Chewing Tobacco - applicability of N/N. 01/2()17-Compensation Cess-(Rate) - HELD THAT:- As per the first proviso to Section 98(2) of CGST/SGST Act, 2017 the authority shall not admit the application where the question raised in the application is already pending or decided in any proceeding in the case of an applicant under any of the provisions of this Act. In the case at hand, it is established that on the issues raised by the applicant before this authority, the Central Tax authorities have initiated proceedings and the same is pending before the Jurisdictional authority at the time of filing of this application. Therefore, the application cannot be admitted and is to be rejected without going into the merits of the issue.
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