Advance ruling bar for pending GST proceedings applies where the same question is already under examination in the applicant's case.

An advance ruling application is barred where the same question is already pending in proceedings under the GST law in the applicant's case. Proceedings initiated under section 71 were treated as proceedings under the Act, and because they had commenced before the admissibility hearing on the identical issue, the statutory prohibition in the first proviso to section 98(2) applied. The application was therefore not admissible and could not be admitted.

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Issues: Whether an application for advance ruling is admissible when proceedings under the GST law are already pending against the applicant on the same question.

Analysis: The first proviso to section 98(2) bars admission of an application where the question raised is already pending or decided in any proceedings in the applicant's case under the GST law. Proceedings initiated under section 71 were treated as proceedings under the Act, and the records showed that such proceedings had commenced before the hearing on admissibility. As the subject matter of those proceedings was the same question for which ruling was sought, the statutory bar applied.

Conclusion: The application was not admissible and could not be admitted.

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