9911796707
TMI Blog2024 (10) TMI 1377X X X X Extracts X X X X X X X X Extracts X X X X ..... ady pending or decided in any proceedings in the case of an applicant under any of the provisions of the CGST Act 2017. In the instant case the questions, on which the applicant seeks advance ruling, are already pending in the proceedings of show cause notice under the provisions of the CGST / KGST Act 2017. Thus the instant application is liable for rejection in terms of first proviso to Section 98(2) of the CGST/KGST Act 2017. The application filed by the Applicant for advance ruling is rejected, in terms of first proviso of section 98(2) of the CGST Act 2017. - DR. M.P. RAVI PRASAD MEMBER AND SRI. KIRAN REDDY T MEMBER FOR THE REPRESENTED: SRI. K J KAMATH, ADVOCATE AUTHORISED REPRESENTATIVE ORDER UNDER SECTION 98(2) OF THE CGST ACT, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs, held on 03.11.2023, reiterated the facts narrated in their application and sought time to make further submission on maintainability of the instant application. Accordingly an additional opportunity of hearing was given on 23.01.2024, but the applicant /authorized representative neither appeared for hearing nor sought for any adjournment. However, one last opportunity of hearing was given on 14.03.2024 in accordance with the principles of natural justice. Even this time also neither the applicant nor their authorized representative appeared for the said hearing or sought for adjournment. FINDINGS DISCUSSION 5. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and the KGST Act, 2017 are in pari-materia an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the application are not pending in any proceedings in the applicants case under any of the provisions of the CGST/KGST Act 2017, suppressing the fact of issuance of the show cause notice. 9. In this regard we invite reference to the Section 98(2) of the CGST Act 2017 which is appended below: (2) The Authority may, after examining the application and the records called for 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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