Enquiry Initiated After Filing Application for Advance Ruling—Maintainability of Application—Vineet Tiwari

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The Tax Publishers GST--Advance Ruling Enquiry Initiated After Filing Application for Advance Ruling--Maintainability of Application Vineet Tiwari The learned author seeks to examine an issue as to whether application for advance ruling is maintainable where the inquiry in respect of any case is initiated after filing of the application for Advance Ruling. The discussion is based on the relevant statutory provisions and decision of the Telangana High Court in the case of Srico Projects (P) Ltd. v. Telangana State Authority for Advance Ruling (Tel-HC), W. P. No. 26145 of 2022, decided on 17-8-20122. 1. Application for advance ruling and procedure on receipt of application Section 97 of the Central Goods and Services Tax Act, 2017 (in short "the CGST Act") deals with provisions relating to application for advance ruling. As per sub-section (1) of section 97, an applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Advance Ruling

Enquiry Initiated After Filing Application for Advance Ruling--Maintainability of Application

Vineet Tiwari

The learned author seeks to examine an issue as to whether application for advance ruling is maintainable where the inquiry in respect of any case is initiated after filing of the application for Advance Ruling. The discussion is based on the relevant statutory provisions and decision of the Telangana High Court in the case of Srico Projects (P) Ltd. v. Telangana State Authority for Advance Ruling (Tel-HC), W. P. No. 26145 of 2022, decided on 17-8-20122.

1. Application for advance ruling and procedure on receipt of application

Section 97 of the Central Goods and Services Tax Act, 2017 (in short "the CGST Act") deals with provisions relating to application for advance ruling. As per sub-section (1) of section 97, an applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought.