2020 (1) TMI 521

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..... edpura, Aligarh, U.P.-202125 (hereinafter called 'the applicant') is a registered assessee under CST having GSTN : 09AABCU0335JIZE. 2.  The applicant is engaged in the business of bottling of alcoholic beverages on behalf of M/S. United Breweries Ltd. and M/S. A.B. Sugars Ltd. 3.  The Applicant has submitted application for Advance Ruling dated 30-4-2019 enclosing duly filled F .....

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..... being submitted and need to be taken into consideration and they would like to reiterate the same. Discussion and Finding : 7.  We have gone through the submissions made by the applicant and examined the detailed explanation submitted by them. It has also been observed that the following case has been pending, vide letter C. No. 130/2019-20/J.C (Corp.)/VKA, dated 22-7-2019 of Shri Prashant .....

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..... view of the above, both the members unanimously rule as under  : RULING Question :- Whether Notification No. 31/2017, dated 13th Oct., 2017 is applicable on the Applicant? Answer :- The application shall not be admitted as per the provisions of Section 98(2) of CGST Act, 2017, as the question raised in the application is already pending with the State Tax authorities, Aligarh.
Case law .....

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