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    <title>2018 (6) TMI 462 - AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH</title>
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    <description>The company&#039;s application for advance ruling on the tax rate for grain-based extra neutral alcohol under the GST system was rejected. The jurisdictional officer revealed pending proceedings against the company, leading to the application being deemed inadmissible under Section 98(2) of the CGST Act 2017. Despite the applicant&#039;s claims, it was found that proceedings had commenced before the application was filed, and a related writ petition was pending in the High Court. As a result, the application did not meet the necessary requirements and was rejected by the Authority.</description>
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      <description>The company&#039;s application for advance ruling on the tax rate for grain-based extra neutral alcohol under the GST system was rejected. The jurisdictional officer revealed pending proceedings against the company, leading to the application being deemed inadmissible under Section 98(2) of the CGST Act 2017. Despite the applicant&#039;s claims, it was found that proceedings had commenced before the application was filed, and a related writ petition was pending in the High Court. As a result, the application did not meet the necessary requirements and was rejected by the Authority.</description>
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