Seeking Advance Ruling on the basis of incomplete details - ...
Case Laws Customs
June 21, 2023
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 legal ground for seeking an advance ruling. - the applicant has not submitted requisite information sought by the advance ruling authority. This is a clear case of data insufficiency. - AAR
View Source