https://www.taxtmi.com/caselaws?id=412717 Prior summons and search proceedings on the same classification dispute barred a later advance ruling application under the proviso to section 98(2) of the CGST Act. The Authority treated summons proceedings under section 70, which are deemed judicial proceedings, and search proceedings under section 67 as falling within the phrase "any proceeding" in the proviso. Because those investigation proceedings were already pending before the application was filed, and were not disclosed in the declaration form, the advance ruling request was held non-maintainable. en-us Fri, 27 Aug 2021 00:00:00 +0530 Thu, 27 Mar 2025 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412717 Prior summons and search proceedings on the same classification dispute barred a later advance ruling application under the proviso to section 98(2) of the CGST Act. The Authority treated summons proceedings under section 70, which are deemed judicial proceedings, and search proceedings under section 67 as falling within the phrase "any proceeding" in the proviso. Because those investigation proceedings were already pending before the application was filed, and were not disclosed in the declaration form, the advance ruling request was held non-maintainable. Case-Laws GST Fri, 27 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412717