TMI Blog2023 (5) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... able to be rejected under Section 98(2) of the CGST/TGST Act, 2017. Taxpayer has not brought the issue to the notice of the Authority for Advance Ruling at any stage of the Advance Ruling proceedings including at the time of the personal hearing dated 28.06.2022. Therefore the applicant has obtained the Advance Ruling by suppressing the facts and hence the Order issued is liable to be declared as void ab initio. The Order is declared as void ab initio as per section 104(1) of CGST/TGST Act, 2017 and thereupon all the provisions of CGST/TGST Act, 2017 or the rules made thereunder shall apply to the applicant as if such advance ruling had never been made. - SRI S.V. KASI VISWESWARA RAO, AND SRI SAHIL INAMDAR, MEMBER ORDER UNDER SE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30 P.M. The notice was served on their authorized representative Sri K. Ramesh, who has filed a letter on 21.01.2023 stating that they are unable to attend the personal hearing as their Director is out of Country and that orders may be passed as per merits and rules. As seen from the material on records in light of reference 2nd cited the questions raised by applicant are already under investigation by the DGGI and the DGGI has made the incidence report on 08.04.2022. Therefore the application is not liable to be entertained under Section 98(2) of the CGST Act, 2017. This was not brought to the notice of the Authority for Advance Ruling at any stage of the Advance Ruling proceedings including at the time of the personal hearing dt: 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Srico Projects Pvt Ltd for an advance ruling in Form GST ARA-01 dated 24.06.2022. The DGGI has made the incidence report on 08.04.2022. It is seen from the material submitted by M/s. Srico Projects Pvt Ltd that this fact was never brought, by them at any stage, to the notice of the Authority for Advance Ruling. Therefore it is opined by the Authority for Advance Ruling that prima facie the applicant has obtained an Advance Ruling by suppression of this material fact and hence the advance ruling is liable to be declared as void ab initio u/s 104(1) of the CGST/TGST Act, 2017. Relevant extract of section 104(1) of the CGST/TGST Act, 2017 is produced below: 104. Advance ruling to be void in certain circumstances. (1) Where the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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