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        GST

        AAAR upheld rejection of advance ruling application due to...

        AAAR Reject Advance Ruling Application Under Section 98(2) Due to Ongoing DGGI Investigation into Same Matter

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                AAAR upheld rejection of advance ruling application due to pre-existing proceedings under CGST Act. The appellant filed for advance ruling on 30.12.2022, after receiving summons from DGGI on 30.11.2022 and 20.12.2022. The term "any proceedings" in first proviso to Section 98(2) was interpreted broadly to include all scrutiny, inquiry, investigation, and assessment activities. AAAR distinguished this case from Radha Krishan Industries, noting that Section 83's restrictive interpretation of "proceedings" did not apply here. Since DGGI investigation preceded advance ruling application and concerned identical issues, the application was correctly rejected under Section 98(2) of CGST/TNGST Acts, 2017. Appeal dismissed.
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