https://www.taxtmi.com/caselaws?id=766541 The AAAR dismissed the appellant's advance ruling application filed on 28.06.2022 regarding GST taxability on charges/fees collected by Tamil Nadu Nurses and Midwives Council. The Authority held that since DGGI Chennai had already initiated investigation proceedings through summons dated 12.04.2022 and recorded statements on 18.04.2022 and 14.06.2022 concerning the same taxability issue, the advance ruling application was not maintainable under the first proviso to Section 98(2) of CGST Act. The investigation preceded the advance ruling application, making it liable for rejection. en-us Fri, 10 Jan 2025 00:00:00 +0530 Wed, 04 Jun 2025 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766541 The AAAR dismissed the appellant's advance ruling application filed on 28.06.2022 regarding GST taxability on charges/fees collected by Tamil Nadu Nurses and Midwives Council. The Authority held that since DGGI Chennai had already initiated investigation proceedings through summons dated 12.04.2022 and recorded statements on 18.04.2022 and 14.06.2022 concerning the same taxability issue, the advance ruling application was not maintainable under the first proviso to Section 98(2) of CGST Act. The investigation preceded the advance ruling application, making it liable for rejection. Case-Laws GST Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766541