Application for advance ruling couldn’t be admitted due to pendency of writ on same issue in HC

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Where applicant had filed an application for seeking advance ruling on ‘Clarification of rate of tax’, for grain based extra neutral alcohol, since on verification of record submitted by jurisdictional authority, it is found that proceedings were initiated well before filing of application before this authority.

Further, applicant himself admitted that they have preferred writ petition before High Court on same issue which is pending for disposal, application do not qualify pre-requisitions for admission as per section 98(2) of CGST Act, 2017.

Citation: [2018] 94 126 (AAR- ANDHRA PRADESH)