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Informative

AAAR upholds AAR Order: GST Advance Ruling Denied as DGGI Investigation Preceded Application

Update / Judgement Date

10 Apr 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGST

The AAAR (Authority for Advance Ruling, Andhra Pradesh) upheld the AAR's order denying a GST advance ruling because a DGGI (Directorate General of GST Intelligence) investigation had preceded the application. The appellate authority concurred with the lower authority, stating that the advance ruling mechanism is not available for matters already under investigation by the GST authorities. This prevents taxpayers from seeking rulings on issues that are the subject of ongoing scrutiny.