https://www.taxtmi.com/caselaws?id=402250 The Appellate Authority dismissed the appeal as it was not maintainable under Section 100 of the CGST Act. The rejection of the application for advance ruling under Section 98(2) was deemed non-appealable. The investigation by the DGSTI constituted "any proceedings" under the Act, leading to the rejection of the application. The Appellant's request for condonation of a 4-day filing delay was not considered due to the appeal's non-maintainability. en-us Tue, 22 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402250 The Appellate Authority dismissed the appeal as it was not maintainable under Section 100 of the CGST Act. The rejection of the application for advance ruling under Section 98(2) was deemed non-appealable. The investigation by the DGSTI constituted "any proceedings" under the Act, leading to the rejection of the application. The Appellant's request for condonation of a 4-day filing delay was not considered due to the appeal's non-maintainability. Case-Laws GST Tue, 22 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402250