https://www.taxtmi.com/caselaws?id=416836 The application for Advance Ruling under Section 98(2) of the CGST Act, 2017 was rejected as "inadmissible" by the Authority. The rejection was based on the first proviso to Section 98(2) of the CGST Act, 2017, which prohibits admission if the question raised is pending or decided in any proceedings concerning the applicant under the Act. The issue of GST applicability on the security deposit raised in the application was found to be the same as the audit objection, leading to the rejection of the application. en-us Fri, 31 Dec 2021 00:00:00 +0530 Sat, 29 Mar 2025 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416836 The application for Advance Ruling under Section 98(2) of the CGST Act, 2017 was rejected as "inadmissible" by the Authority. The rejection was based on the first proviso to Section 98(2) of the CGST Act, 2017, which prohibits admission if the question raised is pending or decided in any proceedings concerning the applicant under the Act. The issue of GST applicability on the security deposit raised in the application was found to be the same as the audit objection, leading to the rejection of the application. Case-Laws GST Fri, 31 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416836