{"id":74182,"date":"2025-10-17T08:08:43","date_gmt":"2025-10-17T02:38:43","guid":{"rendered":""},"modified":"2025-10-17T08:08:43","modified_gmt":"2025-10-17T02:38:43","slug":"advance-ruling-application-dismissed-as-inadmissible-for-non-disclosure-and-pending-investigation-on-output-tax-and-input-credit","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74182","title":{"rendered":"Advance ruling application dismissed as inadmissible for non-disclosure and pending investigation on output tax and input credit"},"content":{"rendered":"<p>Advance ruling application dismissed as inadmissible for non-disclosure and pending investigation on output tax and input credit<br \/>Case-Laws<br \/>GST<br \/>The AAR dismissed the applicant&#39;s advance ruling application as inadmissible and rejected it on grounds that an investigation and antecedent show-cause proceedings by the revenue investigation unit were pending on the same questions, and the applicant failed to disclose issuance of the SCN, amounting to suppression of material facts. Under the st<\/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=93442\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Advance ruling application dismissed as inadmissible for non-disclosure and pending investigation on output tax and input creditCase-LawsGSTThe AAR dismissed the applicant&#8217;s advance ruling application as inadmissible and rejected it on grounds that an inv<\/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-74182","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74182","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=74182"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74182\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74182"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74182"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}