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    <title>2021 (7) TMI 1368 - APPELLATE AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH</title>
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    <description>The appellate authority upheld the rejection of an application for advance ruling under the CGST Act, 2017, citing ongoing investigations by DGGSTI into the appellant&#039;s tax liabilities. The appeal was deemed non-maintainable as it was not against a ruling pronounced under the relevant section. Consequently, the appeal was dismissed without delving into the merits of the case, affirming the order of the Advance Ruling Authority.</description>
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      <link>https://www.taxtmi.com/caselaws?id=303478</link>
      <description>The appellate authority upheld the rejection of an application for advance ruling under the CGST Act, 2017, citing ongoing investigations by DGGSTI into the appellant&#039;s tax liabilities. The appeal was deemed non-maintainable as it was not against a ruling pronounced under the relevant section. Consequently, the appeal was dismissed without delving into the merits of the case, affirming the order of the Advance Ruling Authority.</description>
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