https://www.taxtmi.com/caselaws?id=415398 An advance ruling application was held not maintainable where the same subject matter had already been taken up by Revenue officers through search and summons before the application was filed. The inquiry under section 70 of the CGST Act was treated as a judicial proceeding by virtue of section 70(2), and therefore as a proceeding for the purpose of section 98(2). On that basis, the advance ruling mechanism could not be used to displace or override the pending Revenue process, and the application was rejected as liable to be entertained. en-us Fri, 29 Oct 2021 00:00:00 +0530 Sat, 29 Mar 2025 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415398 An advance ruling application was held not maintainable where the same subject matter had already been taken up by Revenue officers through search and summons before the application was filed. The inquiry under section 70 of the CGST Act was treated as a judicial proceeding by virtue of section 70(2), and therefore as a proceeding for the purpose of section 98(2). On that basis, the advance ruling mechanism could not be used to displace or override the pending Revenue process, and the application was rejected as liable to be entertained. Case-Laws GST Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415398