AAAR Upholds AAR Order: DGGI Summons Qualify as ‘Proceedings’ under GST, Bars TN Medical Council’s Advance Ruling

The AAAR upheld the AAR order, ruling that DGGI summons qualify as proceedings under GST, barring the Tamil Nadu Medical Council's advance ruling application. The appellate authority reasoned that investigations initiated by the Directorate General of GST Intelligence (DGGI) constitute ongoing proceedings under the GST Act. Therefore, the AAR could not entertain an application for advance ruling on matters already under investigation, as per the statutory provisions. This clarifies the scope and limitations of the advance ruling mechanism under GST.