2019 (2) TMI 1007

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..... Held that:- 1st proviso to Section 98(2) prohibits this Authority from admitting any application where the question raised is already pending or decided in any proceedings in the case of the applicant under any provisions of the GST Act. It does not distinguish between stages or nature of the proceedings. Any action lawfully taken under any provisions of the GST Act is, therefore, to be construed .....

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..... hri Parthasarathi Dey and Sydney D'Silva, Members Shri Nitin Shah, Authorized Representative, for the Assessee. ORDER The Applicant, stated to be a manufacturer of rice polisher made of flexible and elastic rubber, seeks a ruling on classification of the goods. Advance Ruling is admissible under Section 97(2)(a) of the CGST/WBGST Acts, 2017 (hereinafter referred to, collectivel .....

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..... 3. 1st proviso to Section 98(2) prohibits this Authority from admitting any application where the question raised is already pending or decided in any proceedings in the case of the applicant under any provisions of the GST Act. It does not distinguish between stages or nature of the proceedings. Any action lawfully taken under any provisions of the GST Act is, therefore, to be construed as pro .....

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