AAAR upheld rejection of advance ruling application filed by ...

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

February 27, 2025

Case Laws GST AAAR

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.

View Source

← Previous Next →

AAAR upheld rejection of advance ruling application filed by ...

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

February 27, 2025

Case Laws GST AAAR

You may also like:

Scope of advance ruling - AAR obtained the ruling by fraud or suppression of facts - misdeclaration of facts - search proceedings were initiated - appellant was also...

AAAR upheld rejection of advance ruling application due to pre-existing proceedings under CGST Act. The appellant filed for advance ruling on 30.12.2022, after receiving...

The ruling pertains to the applicability of GST on electricity charges recovered by IIT Roorkee from its commercial occupants. The key points are: IIT Roorkee sought an...

Scope of Advance Ruling - Tax payable as RCM under Notification issued u/s 9(3) of GST Act, 2017 - “State Tax due” under SGST Act, 2017 or not? - Rajasthan Investment...

The Advance Ruling Authority rejected the application made by the applicant for pronouncement of ruling as the questions raised were not covered under any of the clauses...

The Advance Ruling Authority (AAR) considered an application regarding the levy of GST under reverse charge mechanism on royalty payments. The AAR cited u/s 98(2) of the...

Scope of Advance Ruling - Validity of Ruling dated 20/01/2021 - The Authority for Advance Ruling (AAR) declared the advance ruling void ab initio under section 104 of...

Maintainability of Advance Ruling application - Classification of supply of service - rate of GST - In the applicant case, it is seen that the State authorities have...

Scope of Advance Ruling application - Exemption from GST - As the question posed by the applicant is related to supplies undertaken by them prior to the date of filing...

Advance ruling application regarding maintainability, levy of GST on network/wheeling charges, cross-subsidy surcharge, additional surcharge, and fees and charges...

Advance Ruling application maintainable for recipient liable to pay tax on reverse charge basis, despite definition of 'advance ruling' - Section 95 to be interpreted...

Application for advance ruling rejected as questions raised were already pending in show cause notice proceedings under CGST/KGST Act. First proviso to Section 98(2)...

The applicant's advance ruling application seeking nil rate of GST on stamp duty and registration fees paid for registering a mining lease deed is inadmissible. The...

Supply or not - future contracts - works contract services - pure services or not - supply related to the business of pumping stations and reservoirs - The Authority...

Maintainability of Advance Ruling application - non-disclosure of enquiry / summons under Section 70 of CGST Act as 'proceedings' in the advance ruling application -...

Quick Updates: