ITC Claim Blocked: Advance Ruling Denied Due to Ongoing Investigation Under Section 98(2) First Proviso
Case-Laws
GST
AAR rejected the advance ruling application concerning Input Tax Credit (ITC) entitlement for commercial property leasing. The ruling determined that prior investigative proceedings precluding the advance ruling application triggered Section 98(2) first proviso. Specifically, summons issued before the ruling application and taxpayer's submission of ITC details demonstrat
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