https://www.taxtmi.com/caselaws?id=429784 The AAAR dismissed an appeal challenging the voiding of an advance ruling. The appellant had applied for advance ruling regarding GST exemption on healthcare services while concealing ongoing investigation proceedings and GST DRC-01A notices issued by state tax authorities. The appellant falsely declared in their application that no proceedings were pending against them under GST provisions. The AAAR held that the appellant's misdeclaration and suppression of material facts regarding pending investigations constituted fraud, justifying invocation of Section 104 of CGST Act to declare the advance ruling void ab initio. en-us Thu, 06 Oct 2022 00:00:00 +0530 Fri, 11 Apr 2025 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429784 The AAAR dismissed an appeal challenging the voiding of an advance ruling. The appellant had applied for advance ruling regarding GST exemption on healthcare services while concealing ongoing investigation proceedings and GST DRC-01A notices issued by state tax authorities. The appellant falsely declared in their application that no proceedings were pending against them under GST provisions. The AAAR held that the appellant's misdeclaration and suppression of material facts regarding pending investigations constituted fraud, justifying invocation of Section 104 of CGST Act to declare the advance ruling void ab initio. Case-Laws GST Thu, 06 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429784