Section 98(2) in Telangana Goods and Services Tax Act, 2017
(2)The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application:Provided 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 this Act:Provided further that no application shall be rejected under this sub-section unless an opportunity of hearing has been given to the applicant:Provided also that where the application is rejected, the reasons for such rejection shall be specified in the order.
