TMI Blog2023 (10) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicant till date. The said information is crucial to forming an opinion by the AAR therefore in the absence of the said material the AAR is not in a position to gives its clarification on the questions raised before it by the applicant. Hence the application is dismissed. - SRI S.V. KASI VISWESWARA RAO, AND SRI SAHIL INAMDAR, MEMBER [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Srico Projects Private Limited, 178/A, Srico, Road No.12, MLA Colony, Banjara Hills, Hyderabad, Telangana, 500034 (36AAGCS7109F1ZD) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their case falls under the first proviso to Sec 98(2) of the CGST Act, 2017 wherein their application is liable to be rejected as the question raised by them in the application is pending or decided in such proceedings before the DGGI. The AAR relied on the first proviso under Section 98(2) which reads as follows: Provided that 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 provisions of this Act . Thus the AAR opined that if the question raised is pending or decided in any proceedings pertaining to the applicant the authority shall refuse to admit such application and accordingly rejected the application. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing Organization (CGEWHO) . The AAR has abstracted the definition of Government Entity from Notification No. 11 of 2017, which is as follows: Government Entity means an authority or a board or any other body including a society, trust, corporation,- (i) set up by an Act of Parliament or State Legislature; or (ii) established by any Government, [with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority. The AAR has drawn the attention of the above definition to the applicant and requested to file further evidence in form of: 1. Notification by which the organization CGEWHO has been created. 2. The percentage equity/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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