2026 (3) TMI 1519 - AAR - GST

Repeat advance ruling barred where the same taxability issue had already been decided in the applicant's own case.

A repeat advance ruling application on the taxability of storage or warehousing of frozen peas was held not maintainable because the same questions had ... Maintainability of repeat advance ruling application - taxability of storage or warehousing of frozen peas - determination of the liability to pay tax on any goods or services or both. Maintainability of repeat advance ruling application - Bar against admission of questions already decided - HELD THAT: - The Authority found that the questions raised in the present application had already been answered in the earlier advance ruling issued to the same applicant on the taxability of storage charges for frozen green peas. Applying Section 98(2), it held that an application cannot be admitted where the question raised is already pending or has already been decided in proceedings in the case of the applicant. Since the present application sought a fresh ruling on the same controversy, the statutory bar operated and the application was liable to be rejected without answering the questions on merits. [Paras 8] The application was not admitted and no ruling was given on the questions raised. Final Conclusion: The Authority rejected the application at the threshold on the ground that the same questions had already been decided in an earlier advance ruling in the applicant's own case. Accordingly, the application was not admitted and remained unanswered. Outcome: Advance ruling application rejected as the questions raised had already been decided in earlier proceedings and were therefore not admissible under the statutory bar.