https://www.taxtmi.com/caselaws?id=386789 An advance ruling application on the classification of chewing tobacco and the applicability of compensation cess was held not maintainable because the same question was already pending before the jurisdictional authority in the applicant's case. As proceedings had been initiated and a show cause notice issued for short payment of compensation cess before the application was filed, the first proviso to Section 98(2) of the CGST/TNGST Act, 2017 barred admission of the request. The authority therefore declined to examine the merits and rejected the application. en-us Tue, 27 Aug 2019 00:00:00 +0530 Wed, 12 Mar 2025 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386789 An advance ruling application on the classification of chewing tobacco and the applicability of compensation cess was held not maintainable because the same question was already pending before the jurisdictional authority in the applicant's case. As proceedings had been initiated and a show cause notice issued for short payment of compensation cess before the application was filed, the first proviso to Section 98(2) of the CGST/TNGST Act, 2017 barred admission of the request. The authority therefore declined to examine the merits and rejected the application. Case-Laws GST Tue, 27 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386789