{"id":71013,"date":"2025-02-27T08:14:47","date_gmt":"2025-02-27T02:44:47","guid":{"rendered":""},"modified":"2025-02-27T08:14:47","modified_gmt":"2025-02-27T02:44:47","slug":"gst-advance-ruling-application-rejected-due-to-ongoing-investigation-under-section-98-2-of-cgst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71013","title":{"rendered":"GST Advance Ruling Application Rejected Due to Ongoing Investigation Under Section 98(2) of CGST Act"},"content":{"rendered":"<p>GST Advance Ruling Application Rejected Due to Ongoing Investigation Under Section 98(2) of CGST Act<br \/>Case-Laws<br \/>GST<br \/>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 pro<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86078\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST Advance Ruling Application Rejected Due to Ongoing Investigation Under Section 98(2) of CGST ActCase-LawsGSTAAAR upheld rejection of advance ruling application filed by appellant on 28.06.2022 regarding taxability of fees collected. Prior investigatio<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71013","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71013","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71013"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71013\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71013"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71013"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}