https://www.taxtmi.com/caselaws?id=792369 An advance ruling application is not maintainable where the same question is already pending in proceedings under the Act in the applicant's case. The West Bengal AAR found that enforcement proceedings on admissibility of input tax credit for construction of a hotel building had already been initiated and that the applicant had been asked to reverse the credit before the application was filed. Because the proviso to section 98(2) bars admission of a question already pending in other proceedings, the Authority rejected the application and declined to examine the input tax credit issues on merits. en-us Mon, 25 May 2026 00:00:00 +0530 Tue, 26 May 2026 16:51:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792369 An advance ruling application is not maintainable where the same question is already pending in proceedings under the Act in the applicant's case. The West Bengal AAR found that enforcement proceedings on admissibility of input tax credit for construction of a hotel building had already been initiated and that the applicant had been asked to reverse the credit before the application was filed. Because the proviso to section 98(2) bars admission of a question already pending in other proceedings, the Authority rejected the application and declined to examine the input tax credit issues on merits. Case-Laws GST Mon, 25 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792369