GST Advance Ruling Application Rejected Due to Ongoing Investigation Under Section 98(2) of CGST Act

AAAR upheld rejection of advance ruling application filed by appellant on 28.06.2022 regarding taxability of fees collected. Prior investigation by DGGI commenced with summons issued on 12.04.2022, followed by recorded statements and incident report concerning non-payment of GST on collected charges. First proviso to Sec 98(2) of CGST/TNGST Acts prohibits advance ruling pronouncement when investigation on same issue is pending. Since investigation preceded advance ruling application and addressed identical subject matter of tax liability on fees, application was correctly rejected as proceedings were already initiated under CGST Act. Appeal dismissed as investigation constituted valid "proceeding" barring advance ruling. .....

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