https://www.taxtmi.com/caselaws?id=411259 The Advance Ruling dated 20-01-2021 was declared void ab initio by the Authority under Section 104 of the CGST Act due to the applicant's suppression of material facts. The investigation initiated by the Revenue and the issuance of GST DRC-01A Part A notices were deemed as "proceedings" under Section 98(2) of the CGST Act. The Authority emphasized that the Advance Ruling mechanism cannot be misused to nullify ongoing inquiry proceedings, leading to the ruling being declared void. en-us Mon, 19 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411259 The Advance Ruling dated 20-01-2021 was declared void ab initio by the Authority under Section 104 of the CGST Act due to the applicant's suppression of material facts. The investigation initiated by the Revenue and the issuance of GST DRC-01A Part A notices were deemed as "proceedings" under Section 98(2) of the CGST Act. The Authority emphasized that the Advance Ruling mechanism cannot be misused to nullify ongoing inquiry proceedings, leading to the ruling being declared void. Case-Laws GST Mon, 19 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411259