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2023 (8) TMI 1296 - AAR - GSTMaintainability of Advance Ruling application - non-disclosure of enquiry/summons under Section 70 of CGST Act - HELD THAT:- The applicant is interpreting the term 'proceedings' without considering the first proviso to section 98 (2) of the Act comprehensively - It is apparent that the first proviso covers any 'proceedings' in the case of an applicant under any of the provisions of the Act including Section 70 of the Act, under which investigation is being conducted by DGGI, Chennai Zonal Unit. It is taken into cognizance, the letter received from DGGI, Chennai Zonal Unit letter dt. 03.04.2023, about the investigation being conducted against the applicant from which, it is apparent that proceedings are pending against the applicant on the date of filing of advance ruling online application on 30.12.2022 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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