https://www.taxtmi.com/caselaws?id=760692 The AAAR rejected an advance ruling application filed by the applicant regarding GST liability on stamp duty and registration fees for mining lease deed registration. The authority held that the application was inadmissible under Section 98(2) of CGST Act, 2017, as the same subject matter was already pending in audit proceedings under Section 65. The Additional Commissioner had issued DRC-01 demanding Rs. 6,27,74,106/- under Section 73. Relying on Madras HC precedent in ABT Limited case, the AAAR concluded that audit proceedings constitute valid proceedings under CGST Act, making the advance ruling application non-maintainable. en-us Thu, 22 Aug 2024 00:00:00 +0530 Tue, 13 May 2025 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760692 The AAAR rejected an advance ruling application filed by the applicant regarding GST liability on stamp duty and registration fees for mining lease deed registration. The authority held that the application was inadmissible under Section 98(2) of CGST Act, 2017, as the same subject matter was already pending in audit proceedings under Section 65. The Additional Commissioner had issued DRC-01 demanding Rs. 6,27,74,106/- under Section 73. Relying on Madras HC precedent in ABT Limited case, the AAAR concluded that audit proceedings constitute valid proceedings under CGST Act, making the advance ruling application non-maintainable. Case-Laws GST Thu, 22 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760692