Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

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

Case Laws     GST

November 8, 2019

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.

View Source

 


 

You may also like:

  1. Seeking advance ruling by misrepresenting the facts - The applicant has mis-declared at said Sr No 17 of subject GST ARA-01 Application form and further suppressed this...

  2. Scope of Advance Ruling - Validity of Ruling dated 20/01/2021 - The Authority for Advance Ruling (AAR) declared the advance ruling void ab initio under section 104 of...

  3. The applicant had suppressed material facts from the Authority for Advance Ruling by mis-declaring that the issue was not pending in any other proceedings, when in fact,...

  4. Validity of Advance ruling - Obtaining ruling by suppression of facts - Investigation proceedings were pending - the Advance Ruling cannot be used as a mechanism to...

  5. Maintainability of Advance Ruling application - Classification of supply of service - rate of GST - In the applicant case, it is seen that the State authorities have...

  6. Maintainability of application - in any case the definition of advance ruling does not permit making of an application in relation to the supply of services already...

  7. Scope of Advance Ruling application - Supply or not - the application seeking advance ruling was filed on 21.03.2023 before the RAAR with respect to supplies already...

  8. The applicant's advance ruling application seeking nil rate of GST on stamp duty and registration fees paid for registering a mining lease deed is inadmissible. The...

  9. Seeking Advance Ruling on the basis of incomplete details - Valuation of imported goods for trading activity - Hence accumulation of IGST credit (ITC) is not a correct...

  10. Territorial Jurisdiction - seeking transfer of place of investigation - The petitioner cited inconvenience due to the distance between their headquarters in...

  11. Scope of advance ruling - AAR obtained the ruling by fraud or suppression of facts - misdeclaration of facts - search proceedings were initiated - appellant was also...

  12. The application for advance ruling is liable for rejection under the first proviso to Section 98(2) of the CGST/TNGST Acts, 2017, as proceedings on the same issue were...

  13. Scope of Advance Ruling application - supplies undertaken prior to the date of filing of the application for advance ruling - The scope of the ruling for Authority for...

  14. Reassessment u/s 147 - Applicability of Advance Rulings in the own case of assessee or Advance Rulings in case of any other assessee - In view of the clear mandate of...

  15. Scope of Advance Ruling application - In the instant case, the application seeking advance ruling was filed on 17.03.2022 before the RAAR with respect to supplies...

 

Quick Updates:Latest Updates