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GST - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Advance Ruling - question raised without any further information ...


Advance Ruling Denied Due to Missing Documents and Incomplete Information; Authority Requires Full Transaction Details for Review.

December 12, 2022

Case Laws     GST     AAR

Advance Ruling - question raised without any further information or documents - The answer to the question can only be given after considering the underlying facts. If no records. bills. tender documents or correspondence. or agreement which govern the transaction or any document whatsoever related to transaction being undertaken or proposed to be undertaken is produced, it is not possible to comprehend the transaction. Hence. there is no other alternative. but to hold that the answer to the question cannot be given in the absence of proper details. - AAR

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