Tag: what is the scope of “any proceeding” in section 98
27
Sep
The words “any proceeding” in the proviso to Section 98(2) of the CGST Act encompass within its fold the investigation proceedings launched by the DGGI under Section 70 of CGST Act: AAR
Case Name: M/s. V.L.Traders Appeal Number: GUJ/GAAR/R/49/2021 Date of Order: 27-08-2021 The applicant M/s. V. L. Traders approached Gujarat advance ruling authority for classification of papad of different sizes and shapes, and applicable rate on them. The applicant had declared that it has no proceedings pending with respect to subject questions raised in the application. The Advance Ruling Authority ruled that DGGI had initiated
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October 8, 2021
