https://www.taxtmi.com/caselaws?id=414487 An advance ruling application is not maintainable where the same questions are already pending in proceedings against the applicant. The term "proceedings" was read broadly in light of the extended scope of Section 83(1) of the CGST Act to include inspection, search and seizure actions. Since DGGI had already initiated and was continuing an investigation into alleged short payment of GST on supplies made to joint ventures as a sub-contractor, and no show cause notice had yet been issued, the authority treated the investigation as pending proceedings on the very issues raised. The application was therefore barred by the first proviso to Section 98(2) and rejected. en-us Fri, 05 Nov 2021 00:00:00 +0530 Fri, 28 Mar 2025 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414487 An advance ruling application is not maintainable where the same questions are already pending in proceedings against the applicant. The term "proceedings" was read broadly in light of the extended scope of Section 83(1) of the CGST Act to include inspection, search and seizure actions. Since DGGI had already initiated and was continuing an investigation into alleged short payment of GST on supplies made to joint ventures as a sub-contractor, and no show cause notice had yet been issued, the authority treated the investigation as pending proceedings on the very issues raised. The application was therefore barred by the first proviso to Section 98(2) and rejected. Case-Laws GST Fri, 05 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414487