Section 98 of the CGST Act, 2017 —Advance Ruling ––- The petitioner challenged the order dated 10.12.2020 passed by Authority for Advance Ruling, M.P; Order dated 26.07.2021 passed by M.P. Appellate Authority for Advance Ruling. The petitioner premises was searched and the respondent department issued notice to deposit the differential tax amount. The Petitioner approached the AAR who declined to grant advance ruling by virtue of First Proviso of section 98 (2) of Act. The AAAR also upheld the decision of the AAR. The court observed that according to the proviso, the authority shall not admit the application where the question raised in the application is already pending or decided in proceedings under any of the provisions of this Act. Since the petitioner has not paid GST @ 18% and appears to be contesting the notice, therefore, the issue is treated to be pending before the Authority under the Act, 2017, hence, Authorities have rightly declined to grant advance ruling to the petitioner.

Held that:-The Hon’ble High Court dismissed the petition.