https://www.taxtmi.com/caselaws?id=431912 The Andhra Pradesh HC set aside advance ruling orders dated 05.03.2020 and 28.09.2020, holding that the Advance Ruling Authority (ARA) improperly admitted an application under Section 98(2) of CGST/APGST Act. The court ruled that when investigation proceedings had already commenced before the application filing, the ARA should not have admitted it per the proviso to Section 98(2). The court determined that investigation proceedings constitute judicial proceedings under the Act, making the advance ruling legally invalid. The petitioner was granted liberty to appear before appropriate authorities with factual and legal submissions. en-us Wed, 23 Nov 2022 00:00:00 +0530 Fri, 11 Apr 2025 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431912 The Andhra Pradesh HC set aside advance ruling orders dated 05.03.2020 and 28.09.2020, holding that the Advance Ruling Authority (ARA) improperly admitted an application under Section 98(2) of CGST/APGST Act. The court ruled that when investigation proceedings had already commenced before the application filing, the ARA should not have admitted it per the proviso to Section 98(2). The court determined that investigation proceedings constitute judicial proceedings under the Act, making the advance ruling legally invalid. The petitioner was granted liberty to appear before appropriate authorities with factual and legal submissions. Case-Laws GST Wed, 23 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431912