Validity of Advance ruling - Obtaining ruling by suppression of ...

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

August 20, 2021

Case Laws GST AAR

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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Validity of Advance ruling - Obtaining ruling by suppression of ...

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

August 20, 2021

Case Laws GST AAR

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