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of The AAAR upheld the rejection of the appellant's claim regarding the classification of supply and applicable GST rate on plastic toys, as well as the entitlement to ITC on debit notes issued in 2020-21 for transactions in 2018-19. The authority found that the appellant failed to disclose all material facts as mandated under Section 104 of the CGST Act, 2017, constituting suppression and misrepresentation. Consequently, the Advance Ruling was declared void for non-compliance with statutory disclosure requirements. The appeal was dismissed, affirming that applications for advance ruling must meet the threshold under Section 98(2) and fully disclose relevant facts to enable proper adjudication.
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