Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Advance ruling sought on eligibility for refund of unutilised input tax credit arising from an inverted duty structure for manufacture and outward supply of cotton yarn; AAR holds that refund query falls outside the enumerated matters under the provision governing advance rulings and is therefore not maintainable, resulting in rejection of the application. AAR further finds the application inadmissible because the applicant is a consultant raising questions on behalf of a client and the question does not relate to supplies undertaken or proposed by the applicant; outcome: application liable to be rejected. AAR notes advance rulings may be void ab initio if obtained by fraud or suppression and that rulings bind the applicant and concerned officer.
Advance ruling sought on eligibility for refund of unutilised input tax credit arising from an inverted duty structure for manufacture and outward supply of cotton yarn; AAR holds that refund query falls outside the enumerated matters under the provision governing advance rulings and is therefore not maintainable, resulting in rejection of the application. AAR further finds the application inadmissible because the applicant is a consultant raising questions on behalf of a client and the question does not relate to supplies undertaken or proposed by the applicant; outcome: application liable to be rejected. AAR notes advance rulings may be void ab initio if obtained by fraud or suppression and that rulings bind the applicant and concerned officer.
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