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    <title>2019 (11) TMI 397 - APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA</title>
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    <description>The Appellate Authority allowed the appeal, declaring the advance ruling void ab-initio due to the suppression of material facts by the respondent. The classification of the supply of ice cream was found to be influenced by the franchisor, and the application for an advance ruling was deemed an attempt to undermine the DGGI&#039;s investigations. The procedural aspects of the appeal were found to be in order, and the jurisdictional officer&#039;s grievance was justified.</description>
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      <description>The Appellate Authority allowed the appeal, declaring the advance ruling void ab-initio due to the suppression of material facts by the respondent. The classification of the supply of ice cream was found to be influenced by the franchisor, and the application for an advance ruling was deemed an attempt to undermine the DGGI&#039;s investigations. The procedural aspects of the appeal were found to be in order, and the jurisdictional officer&#039;s grievance was justified.</description>
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