https://www.taxtmi.com/caselaws?id=423408 An advance ruling application was held inadmissible where proceedings on the same GST question were already pending pursuant to a DGGI investigation. The first proviso to Section 98(2) of the CGST Act barred the application because a notice had already been issued before the ruling request was taken up. The expression "proceedings" was read broadly, informed by the amended Section 83(1) extending to Chapter XIV, and the same word used in the statute was given a consistent meaning. On that basis, the application was rejected as not maintainable. en-us Fri, 03 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423408 An advance ruling application was held inadmissible where proceedings on the same GST question were already pending pursuant to a DGGI investigation. The first proviso to Section 98(2) of the CGST Act barred the application because a notice had already been issued before the ruling request was taken up. The expression "proceedings" was read broadly, informed by the amended Section 83(1) extending to Chapter XIV, and the same word used in the statute was given a consistent meaning. On that basis, the application was rejected as not maintainable. Case-Laws GST Fri, 03 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423408