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Application for advance ruling rejected as questions raised were already pending in show cause notice proceedings under CGST/KGST Act. First proviso to Section 98(2) bars admission of application where issue is already pending or decided in applicant's case under CGST Act provisions. Input tax credit admissibility on construction materials for Marriage/Convention hall and inward supplies like DG sets, air conditioners, furniture for letting out such halls was the subject matter. Authority held that since identical issues were subject of show cause notice, application was liable for rejection as per statutory requirement of first proviso to Section 98(2).
Application for advance ruling rejected as questions raised were already pending in show cause notice proceedings under CGST/KGST Act. First proviso to Section 98(2) bars admission of application where issue is already pending or decided in applicant's case under CGST Act provisions. Input tax credit admissibility on construction materials for Marriage/Convention hall and inward supplies like DG sets, air conditioners, furniture for letting out such halls was the subject matter. Authority held that since identical issues were subject of show cause notice, application was liable for rejection as per statutory requirement of first proviso to Section 98(2).
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