https://www.taxtmi.com/caselaws?id=759836 AAR Tamil Nadu rejected an advance ruling application filed by Tamil Nadu Nurses and Midwives Council regarding GST levy on fees collected. The application was filed on 28.06.2022, but DGGI had already initiated investigation proceedings on the same issue through summons dated 12.04.2022, recorded statements on 18.04.2022 and 14.06.2022, and issued incident report on 24.06.2022. Since investigation proceedings on the identical issue preceded the advance ruling application, AAR held the application inadmissible under Section 98(2) first proviso of CGST/TNGST Acts, 2017, as pronouncing ruling on same matter under investigation would vitiate adjudication proceedings. en-us Mon, 30 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759836 AAR Tamil Nadu rejected an advance ruling application filed by Tamil Nadu Nurses and Midwives Council regarding GST levy on fees collected. The application was filed on 28.06.2022, but DGGI had already initiated investigation proceedings on the same issue through summons dated 12.04.2022, recorded statements on 18.04.2022 and 14.06.2022, and issued incident report on 24.06.2022. Since investigation proceedings on the identical issue preceded the advance ruling application, AAR held the application inadmissible under Section 98(2) first proviso of CGST/TNGST Acts, 2017, as pronouncing ruling on same matter under investigation would vitiate adjudication proceedings. Case-Laws GST Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759836