https://www.taxtmi.com/caselaws?id=788764 A fresh advance ruling application on the taxability of storage or warehousing of frozen peas was held inadmissible because the same question had already been decided in the applicant's earlier ruling. Applying the statutory bar under Section 98(2) of the CGST Act, 2017 and the corresponding State provision, the AAR noted that an application cannot be admitted where the question raised is already pending or decided in the applicant's case. As the record showed a prior ruling on storage charges for frozen green peas, the new application was not entertained and no answer was given on the merits. en-us Tue, 16 Sep 2025 00:00:00 +0530 Fri, 27 Mar 2026 09:21:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788764 A fresh advance ruling application on the taxability of storage or warehousing of frozen peas was held inadmissible because the same question had already been decided in the applicant's earlier ruling. Applying the statutory bar under Section 98(2) of the CGST Act, 2017 and the corresponding State provision, the AAR noted that an application cannot be admitted where the question raised is already pending or decided in the applicant's case. As the record showed a prior ruling on storage charges for frozen green peas, the new application was not entertained and no answer was given on the merits. Case-Laws GST Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788764