GST DAILY – 266

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Ruling can be declared void ab initio by AAR if facts were suppressed by applicant: AAAR

THE GUJARAT APPELLATE AUTHORITY FOR ADVANCE RULING UNDER GST, IN THE CASE OF SHALBY LTD., decided on 6-10-2022

👉 The AAAR Judgement:-

✔️ Where appellant-assessee had not declared/mis-declared fact of initiation of proceedings against appellant-assessee by department which was clearly evidenced by issuance of GST DRC-01A against appellant-assessee, therefore, invocation of Section 104 by Authority for Advance Ruling and declaring advance ruling dated 20-1-2021 void ab initio is legal.

Section 104 read with section 98 of Central Goods and Services Tax Act, 2017