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

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Quick Summary

The Bombay High Court has ruled that the phrase 'already pending or decided' in Section 98(2) of the CGST Act refers to a situation that was pending on the exact date an application for an advance ruling was filed. This means a subsequent show cause notice does not prevent the authority from ruling on the application. The court directed the respondent to dispose of the petitioner's application within three months.

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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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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