Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
The application for advance ruling is liable for rejection under the first proviso to Section 98(2) of the CGST/TNGST Acts, 2017, as proceedings on the same issue were already initiated and pending against the applicant. The initiation of investigation through summons, recording of statements, furnishing of details by the applicant, and issuance of an Incident Report by DGGI, all preceded the filing of the advance ruling application. Pronouncing a ruling on an issue under investigation may vitiate the adjudication proceedings involving the show cause notice. The scope of 'proceedings' under the CGST Act encompasses investigations initiated against the applicant, involving the same issue raised in the advance ruling query.
The application for advance ruling is liable for rejection under the first proviso to Section 98(2) of the CGST/TNGST Acts, 2017, as proceedings on the same issue were already initiated and pending against the applicant. The initiation of investigation through summons, recording of statements, furnishing of details by the applicant, and issuance of an Incident Report by DGGI, all preceded the filing of the advance ruling application. Pronouncing a ruling on an issue under investigation may vitiate the adjudication proceedings involving the show cause notice. The scope of 'proceedings' under the CGST Act encompasses investigations initiated against the applicant, involving the same issue raised in the advance ruling query.
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