https://www.taxtmi.com/caselaws?id=406852 The Court found that the Authority for Advance Ruling violated principles of natural justice and fair play by not providing the petitioner with a crucial report from the Principal Commissioner of Central Tax. As a result, the Court set aside the original order and remitted the matter back to the Authority for fresh consideration. The petitioner was directed to appear before the Authority with the report, and the Authority was instructed to issue a new decision within 45 days without bias from the prior ruling. The Court emphasized that it did not express any opinion on the case's merits but sought to ensure procedural fairness and due process for the petitioner. en-us Wed, 07 Apr 2021 00:00:00 +0530 Mon, 24 Mar 2025 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406852 The Court found that the Authority for Advance Ruling violated principles of natural justice and fair play by not providing the petitioner with a crucial report from the Principal Commissioner of Central Tax. As a result, the Court set aside the original order and remitted the matter back to the Authority for fresh consideration. The petitioner was directed to appear before the Authority with the report, and the Authority was instructed to issue a new decision within 45 days without bias from the prior ruling. The Court emphasized that it did not express any opinion on the case's merits but sought to ensure procedural fairness and due process for the petitioner. Case-Laws GST Wed, 07 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406852