https://www.taxtmi.com/caselaws?id=766542 The AAAR-TN upheld the rejection of an advance ruling application filed by the appellant. The Authority held that issuance of summons under Section 70 of CGST Act constitutes proceedings under the first proviso to Section 98(2). The term "any proceedings" in the proviso encompasses all proceedings including investigation, assessment, adjudication, etc. Since DGGI had issued summons dated 30.11.2022 and 20.12.2022 for investigation preceding the advance ruling application filed on 30.12.2022, the application was properly rejected as proceedings were already initiated on the same issue. The appeal was dismissed. en-us Fri, 10 Jan 2025 00:00:00 +0530 Thu, 27 Feb 2025 08:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766542 The AAAR-TN upheld the rejection of an advance ruling application filed by the appellant. The Authority held that issuance of summons under Section 70 of CGST Act constitutes proceedings under the first proviso to Section 98(2). The term "any proceedings" in the proviso encompasses all proceedings including investigation, assessment, adjudication, etc. Since DGGI had issued summons dated 30.11.2022 and 20.12.2022 for investigation preceding the advance ruling application filed on 30.12.2022, the application was properly rejected as proceedings were already initiated on the same issue. The appeal was dismissed. Case-Laws GST Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766542