2020 (1) TMI 521

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..... the application is already pending with the State Tax authorities, Aligarh. - Order No. 34 - - - Dated:- 29-7-2019 - Shri Vivek Kumar Jain and Sanjay Kumar Pathak, Members ORDER M/s. Wave Distilleries and Breweries Ltd., Ramghat Road, Ahmedpura, Aligarh, U.P.-202125 (hereinafter called 'the applicant') is a registered assessee under CST having GS .....

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..... C. No. V(12) P I/Wave distilleries/Prev./Alg/25/2018/1296, dated 14-6-2019. 6. The applicant was granted a personal hearing on 4-7-2019. Shri K.S. Ramesh, Advocate, Authorized representative on behalf of applicant appeared for hearing. During the personal hearing he submitted that written submission containing pages 1-108, is being submitted and need to be taken int .....

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..... and after hearing the applicant or his authorised representative and the concerned officer or his authorised 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 an applicant under any of the provisions .....

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