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The issues on which Advance Ruling is sought by the applicant is already pending before the appropriate authority, therefore application cannot be admitted

Maintainability of petition — The applicant has sought Advance Ruling on the following questions: 1) Whether there is any purchase/sale involved in the process of auction of agricultural produce (cotton) conducted by the Namakkal Agricultural Producers Co-operative Marketing Society? 2) Whether our Society is liable to pay tax under Reverse Charge Mechanism in the capacity of being an auctioneer? 3) Whether service tax payable on receipt of Commission, Godown rent, Interest, in respect of service provided to agricultural produce? 4) Whether or not the merchants (Registered person) who directly purchase cotton from the agriculturist through auction conducted by the society is liable to pay tax on the basis of Reverse Charge Mechanism? Held that— The application is not admitted and rejected under first proviso to Section 98 (2) of the CGST/TNGST Act 2017, as the issues on which Advance Ruling is sought by the applicant is already pending before the appropriate authority. — S. 607 Namakkal Agricultural Producers Co-Operative Marketing Society Ltd., Namakkal, In Re… [2020] 21 TAXLOK.COM 122 (AAR-Tamil Nadu)