Admissibility of Application — 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.
Held that :- Whether Notification No. 31/2017, dated 13th Oct., 2017 is applicable on the Applicant?
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. — Wave Distilleries And Breweries Ltd., In Re… [2019] 14 TAXLOK.COM 107 (AAR-UP)