Case Law Details
In Re M/s. Megha Engineering & Infrastructures Limited (GST AAR Telangana)
In the present case as the DGGI, Hyderabad has conducted search of the premises of the applicant under Chapter-XIV of the CGST Act, 2017. It was addressed by the authority to ascertain whether any proceeding is pending before them regarding the questions raised by the applicant.
As seen from the information provided by the DGGI the investigation proceedings are still pending under Chapter XIV of the CGST Act, 2017 with respect to the questions raised by the applicant. When seen in light of the amendment to Section 83(1), the pending investigation after inspection or search have to be interpreted as pending proceedings in light of rules of interpretation and law declared by the Hon’ble Supreme Court of India discussed above.
Thus as the proceedings are pending under Chapter-XIV of the CGST Act, 2017 regarding the question raised by the applicant, the application filed by M/s. Megha Engineering & Infrastructures Limited stands rejected.
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