https://www.taxtmi.com/caselaws?id=427473 Telangana HC allowed petition challenging rejection of advance ruling application under Section 98 CGST Act, 2017. Court held that inquiry/investigation commenced after filing advance ruling application cannot bar its consideration under first proviso to Section 98(2). Since petitioner filed application on 11.05.2019 and DGGI notice was issued on 15.12.2021, the word "proceedings" in the provision refers to formal proceedings where questions are decided or pending decision, not mere inquiries. Authority's rejection order dated 03.06.2022 was set aside and quashed. en-us Wed, 17 Aug 2022 00:00:00 +0530 Thu, 10 Apr 2025 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427473 Telangana HC allowed petition challenging rejection of advance ruling application under Section 98 CGST Act, 2017. Court held that inquiry/investigation commenced after filing advance ruling application cannot bar its consideration under first proviso to Section 98(2). Since petitioner filed application on 11.05.2019 and DGGI notice was issued on 15.12.2021, the word "proceedings" in the provision refers to formal proceedings where questions are decided or pending decision, not mere inquiries. Authority's rejection order dated 03.06.2022 was set aside and quashed. Case-Laws GST Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427473