AAR was right in not admitting the application of advance ruling since the similar issue was pending Hon’ble High Court
Rate of tax(Service)- We find that the appeal was filed by the appellant mainly on the ground that in spite of the facts mentioned in detail on the merits of the case in the application before AAR along with the documentary evidences submitted before the AAR, the AAR have not given their ruling citing the section 98(2) of the CGST Act, as a constraint in giving their rule on the issue raised by the applicant.
Held that- Section 98 of CGST Act- The Order of the Advance Ruling Authority was right, since at the material time there was a petition filed by the appellant, pending before the Hon'ble High Court in this matter. Therefore, there is no need to interfere with the order of the AAR; however, the appellant is free to file a fresh application before the AAR, if he wishes to do so, since there is no pending proceedings at the Honourable High Court. The subject appeal is disposed of accordingly.