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2022 (4) TMI 402 - AAR - GSTMaintainability of Advance Ruling Application - ITC Refund Claim - the authorised representative of the applicant submits that the proper officer has already decided the issue and disposed of the application for refund - HELD THAT:- The instant application is, therefore, found liable for rejection. The aforesaid observation has been brought to the notice to the authorised representative of the applicant in terms of provision laid down in sub-section (2) of section 98 of the Act ibid who has admitted the same. The application is, rejected in terms of sub-section (2) of section 98 of the GST Act.
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