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2023 (8) TMI 1295 - AAR - GSTMaintainability 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 - HELD THAT:- The questions raised in advance ruling application which are already pending investigation by DGGI against the applicant was brought to the attention of the AR in the personal hearings for which the applicant provided various submissions - before venturing to decide the questions on merits, the question of admissibility of the application needs to be decided in view of the intimation received from DGGI, Chennai Zonal Unit about the investigation against the applicant being conducted on the questions raised in the advance ruling application. It is found from the letters received from DGGI, Chennai Zonal Unit about the investigation being conducted against the applicant, an Incident Report No. 89/2022 dated 24.06.2022 having OR No. 89/2022 dated 16.06.2022 determining tax amount of Rs. 474 lakhs Further, the said incident report was issued after the statement deposed by Registrar of the applicant on 18.04.2022 and 14.06.2022. Therefore, it is apparent that proceedings are pending against the applicant on the date of filing of advance ruling online application on 27.06.2022 and liable to be rejected under first proviso to Section 98(2) of the Act. The advance ruling application is rejected.
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