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Advance Ruling Application Rejected Amid GST Probe u/s 98(2) of CGST Act.

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....Maintainability of application - matter that is being investigated by the Directorate of GST Intelligence - we agree with the decision taken by the lower Authority that the application for advance ruling is inadmissible in terms of the 1st proviso to Section 98(2) of the CGST Act. - AAAR....

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