Principal of natural justice — The issue before the Appellate Authority for Advance Ruling for determination is whether; the rejection of the application filed by the Appellant seeking Advance Ruling by the Lower Authority is as per the provisions of Law and Principles of Natural Justice. The lower authority, without extending opportunity to the appellant to hear their contentions on the comments of the jurisdictional authority rejected the applicant stating that the application is filed when the proceedings are pending before the GST authorities. The order  passed by the Lower Authority set aside by remanding the matter to the lower authority for consideration and passing of appropriate orders on whether the issue raised in the application by the appellant was already pending before the department after extending opportunity to the appellant. — A.M. Abdul Rahman Rowther & Co., In Re… [2019] 17 TAXLOK.COM 106 (AAAR-Tamil Nadu)