Odisha AAR Holds Advance Ruling Application Not Admissible Where Same Issue Is Pending Before High Court Under Section 98(2) CGST Act
The Authority for Advance Ruling, Odisha, has ruled that an advance ruling application cannot be admitted if the same question is already pending in appellate proceedings, as per Section 98(2) of the CGST Act. The application by a manpower service provider was rejected since the issue was already before the Orissa High Court.
