AAR: Rejects application where issue already pending before jurisdictional authority

Oct 07,2019

Tamil Nadu AAR rejects application relating classification of tobacco u/s 98(2) of the CGST/ TNGST Act 2017 observing that the same issue is already pending before the Jurisdictional authority; Refers to first proviso to Section 98(2) which provides that the authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings: Tamil Nadu AAR...


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