{"id":74055,"date":"2025-10-15T08:27:08","date_gmt":"2025-10-15T02:57:08","guid":{"rendered":""},"modified":"2025-10-15T08:27:08","modified_gmt":"2025-10-15T02:57:08","slug":"aar-rejects-advance-ruling-as-non-maintainable-under-first-proviso-to-section-98-2-due-to-identical-earlier-departmental-proceedings","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74055","title":{"rendered":"AAR rejects advance ruling as non-maintainable under first proviso to Section 98(2) due to identical earlier departmental proceedings"},"content":{"rendered":"<p>AAR rejects advance ruling as non-maintainable under first proviso to Section 98(2) due to identical earlier departmental proceedings<br \/>Case-Laws<br \/>GST<br \/>The AAR dismissed the applicant&#39;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<\/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=93359\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>AAR rejects advance ruling as non-maintainable under first proviso to Section 98(2) due to identical earlier departmental proceedingsCase-LawsGSTThe AAR dismissed the applicant&#8217;s advance-ruling application filed on 11-02-2025, holding it non-maintainable <\/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-74055","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74055","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=74055"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74055\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74055"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74055"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74055"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}