https://www.taxtmi.com/caselaws?id=423926 HC dismissed the petition seeking an advance ruling on classification and tax rate for sub-contractor works under GST. The court held that Section 98(2) proviso bars admission where the question is already pending or decided in proceedings under the Act. The applicant sought the ruling only after a search and issuance of a show-cause notice alleging SGST evasion, and was contesting tax liability; therefore the issue was properly treated as pending and the authorities correctly refused the advance ruling. en-us Tue, 14 Jun 2022 00:00:00 +0530 Tue, 02 Sep 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423926 HC dismissed the petition seeking an advance ruling on classification and tax rate for sub-contractor works under GST. The court held that Section 98(2) proviso bars admission where the question is already pending or decided in proceedings under the Act. The applicant sought the ruling only after a search and issuance of a show-cause notice alleging SGST evasion, and was contesting tax liability; therefore the issue was properly treated as pending and the authorities correctly refused the advance ruling. Case-Laws GST Tue, 14 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423926