https://www.taxtmi.com/caselaws?id=375380 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. en-us Fri, 21 Dec 2018 00:00:00 +0530 Thu, 06 Mar 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375380 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. Case-Laws GST Fri, 21 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375380