https://www.taxtmi.com/caselaws?id=426569 An advance ruling application was barred where the same GST question was already pending in proceedings arising from a notice issued to the applicant. Applying the first proviso to Section 98(2) of the CGST Act and the corresponding State provision, the AAR found that both matters concerned the applicability of GST on manpower services supplied to the specified institution. Because the statutory bar operates when the identical question is pending or decided in the applicant's case, the application was held inadmissible and rejected. en-us Fri, 12 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426569 An advance ruling application was barred where the same GST question was already pending in proceedings arising from a notice issued to the applicant. Applying the first proviso to Section 98(2) of the CGST Act and the corresponding State provision, the AAR found that both matters concerned the applicability of GST on manpower services supplied to the specified institution. Because the statutory bar operates when the identical question is pending or decided in the applicant's case, the application was held inadmissible and rejected. Case-Laws GST Fri, 12 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426569