GST AAAR Tamil Nadu dismisses appeal citing pending investigations

In re Tamilnadu Medical Council (GST AAAR Tamil Nadu) The GST Appellate Authority for Advance Rulings (AAAR), Tamil Nadu, addressed an appeal filed by the Tamilnadu Medical Council regarding its liability to pay tax on the collection of various fees. The AAAR upheld the dismissal of the original application by the Authority for Advance Ruling (AAR) based on Section 98(2) of the CGST Act, 2017. The provision explicitly prohibits admitting an application for advance ruling if the same issue is already under scrutiny or adjudication in any ongoing proceedings under the Act. An investigation by th...