Advance Ruling Denied for Non-Disclosure of Pending Proceedings u/s 70 of CGST Act. https://www.taxtmi.com/highlights?id=71733 Maintainability of Advance Ruling application - non-disclosure of enquiry / summons under Section 70 of CGST Act as 'proceedings' in the advance ruling application - suppression of facts or not - it is apparent that proceedings are pending against the applicant on the date of filing of advance ruling online application - Application rejected - AAR en-us Tue, 29 Aug 2023 12:35:46 +0530 Tue, 29 Aug 2023 12:35:46 +0530 TaxTMI RSS Generator Advance Ruling Denied for Non-Disclosure of Pending Proceedings u/s 70 of CGST Act. https://www.taxtmi.com/highlights?id=71733 Maintainability of Advance Ruling application - non-disclosure of enquiry / summons under Section 70 of CGST Act as 'proceedings' in the advance ruling application - suppression of facts or not - it is apparent that proceedings are pending against the applicant on the date of filing of advance ruling online application - Application rejected - AAR Highlights GST Tue, 29 Aug 2023 12:35:46 +0530 https://www.taxtmi.com/highlights?id=71733