Advance ruling application cannot be rejected for initiation of investigation post filing of an application

Srico Projects Pvt. Ltd. Vs Telangana State Authority For Advance Ruling (Telangana High Court) Held that any inquiry/ investigation post-filing of an application for advance ruling cannot debar the applicant from seeking advance ruling. Facts- Petitioner is a private limited company incorporated under the Companies Act, 1956. It is engaged in the business of undertaking work contracts, mostly with the Central and State Governments. Petitioner is a registered supplier under the CGST Act and related Acts. According to the petitioner, the rate of GST for work contracts undertaken with the Centra...