Expression 'already pending or decided' means that it is pending on the date of filing the application seeking an advance ruling
Last updated: 20 December 2024
Court :
Bombay High Court
Brief :
The Hon'ble Bombay High Court in the case of General Motors India Private Limited v. State of Maharashtra [Writ Petition No. 17122 of 2024 dated December 11, 2024] disposed the writ and held that the proviso to Section 98(2) the Central Goods and Services Tax Act, 2017 ("the CGST Act")states 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 of the SGST. Hence, interim application was disposed of.
Citation :
Writ Petition No. 17122 of 2024 dated December 11, 2024
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Bimal Jain
Published in GST
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