https://www.taxtmi.com/caselaws?id=419869 An advance ruling application on the GST treatment of entry fee for Brindavan Gardens and toll collected for use of a bridge was barred from admission because the same questions were already covered by an assessment order and a notice issued in proceedings against the applicant. The first proviso to section 98(2) of the CGST Act prohibits admission where the question raised is already pending or decided in proceedings in the applicant's case under the Act. As the issues were identical and already the subject of active proceedings, the application was not maintainable and was rightly rejected. en-us Mon, 14 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419869 An advance ruling application on the GST treatment of entry fee for Brindavan Gardens and toll collected for use of a bridge was barred from admission because the same questions were already covered by an assessment order and a notice issued in proceedings against the applicant. The first proviso to section 98(2) of the CGST Act prohibits admission where the question raised is already pending or decided in proceedings in the applicant's case under the Act. As the issues were identical and already the subject of active proceedings, the application was not maintainable and was rightly rejected. Case-Laws GST Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419869