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 the following investigation proceedings launched by the DGGI under Section 70 of CGST Act. The applicant has contravened the provision of Section 98(2), CGST Act, in so much that it mis-declared that it had no proceedings pending under any provisions of the Act, with an intention to fraudulently obtain Ruling and frustrate the proceedings initiated by DGGI, for the Question raised in the subject Application dated 5-3-20 and issue for which Investigation was initiated vide Section 70(1) of CGST Act, 2017 by DGGI are the same.
iv. We hold that investigation initiated against the applicant is a proceeding within the ambit of Section 98 (2) of CGST Act.
v. The application is hereby rejected as non-maintainable and inadmissible.
