https://www.taxtmi.com/highlights?id=59827 Seeking advance ruling by misrepresenting the facts - The applicant has mis-declared at said Sr No 17 of subject GST ARA-01 Application form and further suppressed this material fact, despite being specifically enquired by us during the hearing on 30-6-21 wherein the authorised representatives of the applicant submitted that no investigation has been initiated by the DGGI, Surat on the applicant - the Advance Ruling cannot be used as a mechanism to nullify and frustrate the inquiry proceedings already initiated vide section 70(1) of CGST Act. - AAR en-us Fri, 24 Sep 2021 16:32:34 +0530 Fri, 24 Sep 2021 16:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59827 Seeking advance ruling by misrepresenting the facts - The applicant has mis-declared at said Sr No 17 of subject GST ARA-01 Application form and further suppressed this material fact, despite being specifically enquired by us during the hearing on 30-6-21 wherein the authorised representatives of the applicant submitted that no investigation has been initiated by the DGGI, Surat on the applicant - the Advance Ruling cannot be used as a mechanism to nullify and frustrate the inquiry proceedings already initiated vide section 70(1) of CGST Act. - AAR Highlights GST Fri, 24 Sep 2021 16:32:34 +0530 https://www.taxtmi.com/highlights?id=59827