https://www.taxtmi.com/caselaws?id=759835 AAR Tamil Nadu rejected an advance ruling application filed by Tamil Nadu Medical Council regarding GST levy on various fees collected. The authority held that investigation proceedings initiated by DGGI through summons dated 30.11.2022 and 20.12.2022 preceded the advance ruling application filed on 30.12.2022. The term "proceedings" under CGST Act includes investigations and inquiries, not just formal adjudication processes. Since proceedings on the same issue were already pending against the applicant when the advance ruling application was filed, it was rejected under the first proviso to Section 98(2) of CGST/TNGST Acts, 2017. en-us Fri, 27 Sep 2024 00:00:00 +0530 Tue, 08 Oct 2024 16:45:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759835 AAR Tamil Nadu rejected an advance ruling application filed by Tamil Nadu Medical Council regarding GST levy on various fees collected. The authority held that investigation proceedings initiated by DGGI through summons dated 30.11.2022 and 20.12.2022 preceded the advance ruling application filed on 30.12.2022. The term "proceedings" under CGST Act includes investigations and inquiries, not just formal adjudication processes. Since proceedings on the same issue were already pending against the applicant when the advance ruling application was filed, it was rejected under the first proviso to Section 98(2) of CGST/TNGST Acts, 2017. Case-Laws GST Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759835