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2021 (10) TMI 153 - AAAR - GSTMaintainability of Advance Ruling application - Classification of goods - applicable rate of SGST and CGST - PAPAD of different shapes and sizes - HELD THAT:- The appellant has obtained the Advance Ruling by submitting application of advance ruling with suppression of material facts or misrepresentation of facts, and the application was not eligible to be admitted in view of proviso to sub-section (2) of section 98 of the CGST Act, 2017. Therefore, in terms of Section 104 of CGST Act, 2017, and the GGST Act, 2017, the advance ruling pronounced by the Gujarat Authority of Advance Ruling is liable to be declared as void ab-initio.
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