Maintainability of Advance Ruling Application—In the instant case, the application before the authority for advance ruling is to clarify whether the cost of excess length of 'OF' is required to be included in the Transaction Value for the purpose of charging GST in spite of the fact that the cost of such excess length is already included in the standard price charged to the customers.

Held that— In view of the detailed factual position in respect of present case put before authority is very clear that proceedings under the relevant provisions of this Act are initiated in respect of the application prior to their filing of this application for Advance Ruling.
Thus the application filed by the applicant is not maintainable as per the provisions of Section 98 of the CGST Act, as proceedings are already initiated against them before the filing of their present application.

Ruling—For reasons as discussed in the body of the order, the subject application for advance ruling made by the applicant is rejected under the provisions of sub-section 2 of Section 98 of the CGST Act, 2017.[AUTHORITY FOR ADVANCE RULING, MAHARASHTRA][STERLITE TECHNOLOGIES LIMITED]