Section 49A(4) in The Himachal Pradesh Value Added Tax Act, 2005
(4)The Authority may, after examining the application and any records called for, by order, either admit or reject the application:Provided that the Authority shall not allow the application where the question raised in the application,-(i)is already pending before any officer or other authority of the Department or Appellate Tribunal or any Court; or(ii)relates to a transaction or issue which is designed apparently for the avoidance of tax:Provided further that no application shall be rejected under this sub-section unless an opportunity of being heard is given and where the application is rejected, reasons for such rejection shall be recorded in the order.
