Advance Ruling Voided u/s 104 CGST Act Due to Fact Suppression; Investigation Continues Per Section 70(1.

Validity of Advance ruling - Obtaining ruling by suppression of facts - Investigation proceedings were pending - the Advance Ruling cannot be used as a mechanism to nullify and frustrate the inquiry proceedings already initiated vide section 70(1) of CGST Act. - The said, Advance Ruling declared as void ab-initio in terms of Section 104 of CGST Act. - AAR .....

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