Advance ruling barred by pending GST proceedings where a DGGI notice on the same issue had already been issued.

An advance ruling application was held inadmissible where proceedings on the same GST question were already pending pursuant to a DGGI investigation. The first proviso to Section 98(2) of the CGST Act barred the application because a notice had already been issued before the ruling request was taken up. The expression "proceedings" was read broadly, informed by the amended Section 83(1) extending to Chapter XIV, and the same word used in the statute was given a consistent meaning. On that basis, the application was rejected as not maintainable.

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Issues: Whether the advance ruling application was maintainable when proceedings concerning the same question were already pending in an investigation under the GST law.

Analysis: The application was found to be barred by the first proviso to Section 98(2) of the CGST Act, 2017 because the applicant was already subject to proceedings initiated by DGGI on the same issue. The expression "proceedings" was read broadly in light of the amended Section 83(1) of the CGST Act, 2017, which extends to Chapter XIV, and the authority applied the settled principle that the same expression used in the same statute should ordinarily bear the same meaning. Since a notice had already been issued in the investigation before the application was taken up, the pendency of those proceedings made the application inadmissible.

Conclusion: The application was not maintainable and was rejected.

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