Advance Ruling under GST cannot be sought after Receipt of SCN

Saisanket Enterprise Proprietor Milind Murudkar  Vs Authority For Advance Ruling (Madhya Pradesh High Court) Introduction: The case of Saisanket Enterprise, represented by Proprietor Milind Murudkar, involves a crucial aspect of GST advance rulings. The petitioner challenges the denial of an advance ruling by the Authority, citing procedural intricacies. The central contention revolves around the timing of the application and the proviso under Section 98(2) of the CGST/MPGST Act, 2017. Detailed Analysis: The petitioner argues that the application for an advance ruling was submitted after a se...