{"id":69684,"date":"2024-07-27T08:55:54","date_gmt":"2024-07-27T03:25:54","guid":{"rendered":""},"modified":"2024-07-27T08:55:54","modified_gmt":"2024-07-27T03:25:54","slug":"application-inadmissible-under-sec-97-2-cgst-ksgst-act-sec-98-procedures-not-followed-questions-already-decided-pending-for-applicant","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69684","title":{"rendered":"Application inadmissible under Sec 97(2) CGST\/KSGST Act. Sec 98 procedures not followed. Questions already decided\/pending for applicant."},"content":{"rendered":"<p>Application inadmissible under Sec 97(2) CGST\/KSGST Act. Sec 98 procedures not followed. Questions already decided\/pending for applicant.<br \/>Case-Laws<br \/>GST<br \/>The authority cannot admit the application as the questions raised do not fall under the purview of section 97(2) of the CGST\/KSGST Act 2017. Section 98 specifies the procedures for processing an advance ruling application, including forwarding a copy to the jurisdictional officer, examining records, and conducting hearings. The authorit<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=79785\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Application inadmissible under Sec 97(2) CGST\/KSGST Act. Sec 98 procedures not followed. Questions already decided\/pending for applicant.Case-LawsGSTThe authority cannot admit the application as the questions raised do not fall under the purview of section 97(2) of the CGST\/KSGST Act 2017. Section 98 specifies the procedures for processing an advance ruling application, including forwarding a copy &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69684\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Application inadmissible under Sec 97(2) CGST\/KSGST Act. Sec 98 procedures not followed. Questions already decided\/pending for applicant.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69684","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69684","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69684"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69684\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69684"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69684"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69684"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}