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GST - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Seeking advance ruling by suppressing vital facts - Matter was ...


Advance Ruling Voided: Applicant Suppressed Facts During DGGI Investigation, Manipulated Process for Personal Gain, AAR Order Nullified.

November 8, 2019

Case Laws     GST     AAAR

Seeking advance ruling by suppressing vital facts - Matter was already under investigation by the DGGI - There is a premeditated and a conscious action on the part of the applicant-respondent to undermine the process of the Advance Ruling and an attempt to use it to satisfy their own ends. We therefore hold that the order of the AAR is void ab-initio as it was vitiated by the process of suppression of material facts.

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