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2019 (10) TMI 273 - AAR - GSTMaintainability of application - matter already pending before other authority - Classification of goods - Chewing Tobacco - applicability of N/N. 01 / 2017 -Compensation Cess-(Rate) - HELD THAT:- From the comments furnished by the Commissioner GST & Central Excise, Trichy, it is seen that the proceedings in respect of the applicant on the very issue raised by him before this authority has been initiated and an offence case booked vide O.R. No. 17/2018-19(DPU-GST) dated 09.01.2019. We find that the application is filed on 06.02.2019 i.e after the proceedings initiated under the provisions of the GST Act. As per the first proviso to Section 98(2) of CGST/TNGST Act 2017 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 under any of the provisions of this Act. In the case at hand, it is established that the issue raised by the applicant is pending before the Jurisdictional authority at the time of filing of this application - Therefore, the same cannot be admitted and is to be rejected without going into the merits of the issue.
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