https://www.taxtmi.com/caselaws?id=442316 The AAR-TN rejected an advance ruling application due to non-disclosure of ongoing DGGI proceedings. The applicant filed the advance ruling application on 27.06.2022 while DGGI investigation was already underway, with an incident report dated 24.06.2022 determining tax liability of Rs. 474 lakhs. The investigation involved statements from the applicant's registrar recorded on 18.04.2022 and 14.06.2022. Since proceedings were pending against the applicant at the time of filing, the application was deemed inadmissible under the first proviso to Section 98(2) of the CGST Act and consequently rejected. en-us Mon, 19 Jun 2023 00:00:00 +0530 Fri, 18 Apr 2025 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442316 The AAR-TN rejected an advance ruling application due to non-disclosure of ongoing DGGI proceedings. The applicant filed the advance ruling application on 27.06.2022 while DGGI investigation was already underway, with an incident report dated 24.06.2022 determining tax liability of Rs. 474 lakhs. The investigation involved statements from the applicant's registrar recorded on 18.04.2022 and 14.06.2022. Since proceedings were pending against the applicant at the time of filing, the application was deemed inadmissible under the first proviso to Section 98(2) of the CGST Act and consequently rejected. Case-Laws GST Mon, 19 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442316