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2021 (8) TMI 581 - AAR - GSTMaintainability of Advance Ruling application - issue already pending with proper officer - Supply of goods and/or services - Requirement of registration or not - HELD THAT:- It is evident from the application that the applicant approached the Authority for Advance Ruling on an issue which has already been pending with the proper officer. It bars this authority to take up or admit an application which has been already pending or decided in any proceedings in case of the applicant under any of the provisions of the Act under proviso to section 98 (2) - the applicant's plea for admission of his application for advance ruling in terms of provisions of sub section (2) of section 98 of CGST Act, 2017 is rejected.
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