Advance Ruling on ITC cannot be sought when Proceedings are Pending under any Provisions of GST Act: AAR [Read Order]

A Show Cause Notice regarding the same ITC claims was already issued to the applicant by the Deputy Commissioner of Commercial Taxes on September 5, 2023
Advance Ruling - ITC - GST Act - AAR - taxscan

The Karnataka Authority for Advance Rulings (AAR) has ruled that an advance ruling on Input Tax Credit (ITC) cannot be sought if proceedings are already pending under any provisions of the GST Act. This ruling aligns with the first proviso of Section 98(2) of the CGST Act 2017. M/s V. Chitti Babu, a proprietary concern…

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