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TMI Blog2021 (12) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... 0(2) of CGST Act, every such inquiry referred to in sub-section (1) shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code. Thereby it is held that subject inquiry initiated vide Section 70(1) of the CGST Act by the Revenue is a judicial proceeding. It is held that the said investigation initiated by Revenue is a proceeding within t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oducts. Revenue s Submission: 3. CGST Vadodara-II Commissionerate submitted as follows: i. An investigation on this issue (issue raised by M/s Jabson before Advance Ruling Authority) has already been initiated by the officers of Preventive Section, CGST Central Excise, Vadodara II Commissionerate. ii. A search was conducted at the premises of the taxpayer on 8-7-21 under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Findings 5. We have carefully considered all the submissions made by the M/s Jabsons and the Revenue. 6. We refer to Sr. No 17 of subject Application Form GST ARA-01 dated 28-9-21 filed by M/s Jabson, reproduced as follows: I hereby declare that the question raised in the application is not (tick) 1. Already pending in any proceedings in applicant case under any of the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry initiated vide Section 70(1) of the CGST Act by the Revenue is a judicial proceeding. We hold that said investigation initiated by Revenue is a proceeding within the ambit of Section 98 (2) of CGST Act. We hold that the Advance Ruling cannot be used as a mechanism to nullify the inquiry proceedings already initiated by the Revenue vide section 70(1) of CGST Act. 8. The subject application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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