2018 (6) TMI 462

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....ant), having GSTIN: 37AAECC1707B1Z9 are engaged in manufacturing of grain based extra neutral alcohol. 2. The applicant had filed an application in Form GST ARA-01, dated 26.01.2018, for seeking advance ruling on 'Clarification of rate of tax', for grain based extra neutral alcohol. The question on which the advance ruling is sought by the applicant is as follows.. The grain based extra ....

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....xamining the application and the records called for and after hearing the applicant or his authorized representative and the concerned officer or his authorized representative, by order, either admit or reject the application.... Provided that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of ....