{"id":71014,"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":"aaar-reject-advance-ruling-application-under-section-98-2-due-to-ongoing-dggi-investigation-into-same-matter","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71014","title":{"rendered":"AAAR Reject Advance Ruling Application Under Section 98(2) Due to Ongoing DGGI Investigation into Same Matter"},"content":{"rendered":"<p>AAAR Reject Advance Ruling Application Under Section 98(2) Due to Ongoing DGGI Investigation into Same Matter<br \/>Case-Laws<br \/>GST<br \/>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 summons from DGGI on 30.11.2022 and 20.12.2022. The term &#8220;any proceedings&#8221; in first proviso to Section 98(2) was interpreted broadly to include all scrutiny, inquiry, investigation, and assessment <\/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=86079\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>AAAR Reject Advance Ruling Application Under Section 98(2) Due to Ongoing DGGI Investigation into Same MatterCase-LawsGSTAAAR upheld rejection of advance ruling application due to pre-existing proceedings under CGST Act. The appellant filed for advance ru<\/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-71014","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71014","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=71014"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71014\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}