https://www.taxtmi.com/caselaws?id=772216 The Tamil Nadu AAR rejected an advance ruling application regarding ITC entitlement on goods and services for commercial property construction and leasing. The AAR held that investigation proceedings commenced before the advance ruling application was filed, involving the same ITC issue. The authority determined that "proceedings" under Section 98(2) includes investigations initiated prior to show cause notices, not just post-notice proceedings. Since summons were issued and documents requested from the applicant in May 2023, preceding the September 2024 advance ruling application, the first proviso to Section 98(2) barred admission of the application due to pending proceedings on identical issues. en-us Fri, 09 May 2025 00:00:00 +0530 Mon, 09 Jun 2025 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772216 The Tamil Nadu AAR rejected an advance ruling application regarding ITC entitlement on goods and services for commercial property construction and leasing. The AAR held that investigation proceedings commenced before the advance ruling application was filed, involving the same ITC issue. The authority determined that "proceedings" under Section 98(2) includes investigations initiated prior to show cause notices, not just post-notice proceedings. Since summons were issued and documents requested from the applicant in May 2023, preceding the September 2024 advance ruling application, the first proviso to Section 98(2) barred admission of the application due to pending proceedings on identical issues. Case-Laws GST Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772216