Saisanket Enterprises Vs AAR, Madhya Pradesh
Date: June 14, 2022
Subject Matter
Advance ruling application is liable to be rejected if an investigation is already pending on the same subject matter. AAR ruling upheld.
Summary
That sub section 2 of Section 97 provides the questions on which the advance ruling can be sought under this Act. Section 98 provides the procedure for receipt of the application. The first proviso to Sub-section 2 of section 98 is coming in the way…
The petitioner has filed the present petition against the following order:- [1] Order dated 10.12.2020 passed in case No.14/2020 by Authority for Advance Ruling, M.P. [2] Order dated 26.07.2021 passed in case No. MP/AAAR/05/2021 by M.P. Appellate Authority for Advance Ruling. The Petitioner is a Works Contractor engaged in executing works related to the construction of the irrigation dam. The peti…