Advance Ruling Denied for Non-Disclosure of Pending Proceedings u/s 70 of CGST Act.

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....Maintainability of Advance Ruling application - non-disclosure of enquiry / summons under Section 70 of CGST Act as 'proceedings' in the advance ruling application - suppression of facts or not - it is apparent that proceedings are pending against the applicant on the date of filing of advance ruling online application - Application rejected - AAR....