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2024 (3) TMI 739 - AAAR - GSTViolation of principles of natural justice - failure to share documents and comments forwarded by DGGI, with the appellants - Rejection of application for Advance Ruling - Levy of GST - various fees collected by Tamil Nadu Medical Council, a Government Authority - HELD THAT:- The rejection of application for advance ruling in the instant case stems from the fact that an investigation initiated by DGGI against the appellant is pending on the same issue. This being the case, the advance ruling authority ought to have shared the new findings of DGGI that was lying before them, and discussed the same in detail, either during the personal hearing, or thereafter, before proceeding to finalise the case. The principles of natural justice have not been followed in the instant case since the advance ruling authority had erred in not sharing the documents and comments forwarded by DGGI, with the appellants - the ends of justice will be met by restoring the application for advance ruling to its original position, by way of remanding the case to the lower authority, with a direction to forward the letter dated 03.04.2023 of DGGI alongwith its enclosures, if any, to the appellant enabling them to comment on the same, and to offer them another opportunity of personal hearing before deciding the case as per the provisions of law. The matter is remanded to the Lower Authority for consideration and passing of appropriate orders, after following the principles of natural justice.
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