AAR rejects advance ruling as non-maintainable under first proviso to Section 98(2) due to identical earlier departmental proceedings
Case-Laws
GST
The AAR dismissed the applicant's advance-ruling application filed on 11-02-2025, holding it non-maintainable under the first proviso to Section 98(2) of the CGST/TNGST Acts because identical questions were already the subject of departmental proceedings commenced earlier. The Authority found the dispute-taxability arising from mismatched tu
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