https://www.taxtmi.com/caselaws?id=780068 AAR rejected the applicant's advance ruling application as inadmissible because a show-cause notice and ongoing DGGI investigation concerning the same issues were not disclosed. The Authority held that Section 98(2) bars admission where the question is pending in proceedings against the applicant, and the applicant's failure to disclose the SCN amounted to suppression of material facts, defeating entitlement to relief under the advance-ruling scheme. The application was therefore dismissed. en-us Wed, 01 Oct 2025 00:00:00 +0530 Fri, 17 Oct 2025 08:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780068 AAR rejected the applicant's advance ruling application as inadmissible because a show-cause notice and ongoing DGGI investigation concerning the same issues were not disclosed. The Authority held that Section 98(2) bars admission where the question is pending in proceedings against the applicant, and the applicant's failure to disclose the SCN amounted to suppression of material facts, defeating entitlement to relief under the advance-ruling scheme. The application was therefore dismissed. Case-Laws GST Wed, 01 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780068