Advance ruling application not maintainable if DGGI inquiry initiated prior to application filing 

In re V. L. Traders (GST AAR Gujarat) i. the applicant has suppressed the material facts that DGGI had initiated inquiry with respect to the same Questions raised in the subject Application and that the proceedings initiated by DGGI vide relevant sections of CGST Act was initiated prior to filing of subject Advance Ruling application. ii. The applicant had been issued Summons vide Section 70 CGST Act, prior to the filing of subject Application. iii. We are of the view that the usage of the words “any proceeding” in the proviso to Section 98(2) of the CGST Act will encompass within its fold...