https://www.taxtmi.com/caselaws?id=449745 The AAR Gujarat declared its advance ruling dated 20/01/2021 void under section 104 of CGST Act 2017 due to suppression of material facts by the applicant. The applicant failed to disclose ongoing DGGI investigation proceedings when applying for advance ruling regarding GST classification of plastic toys and ITC claims. The authority relied on Andhra Pradesh HC precedent establishing that pending proceedings bar admission of advance ruling applications under section 98(2) proviso. Since the applicant had already paid differential duty acknowledging the investigation, the ruling was obtained through misrepresentation and deemed void ab initio. en-us Sat, 03 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449745 The AAR Gujarat declared its advance ruling dated 20/01/2021 void under section 104 of CGST Act 2017 due to suppression of material facts by the applicant. The applicant failed to disclose ongoing DGGI investigation proceedings when applying for advance ruling regarding GST classification of plastic toys and ITC claims. The authority relied on Andhra Pradesh HC precedent establishing that pending proceedings bar admission of advance ruling applications under section 98(2) proviso. Since the applicant had already paid differential duty acknowledging the investigation, the ruling was obtained through misrepresentation and deemed void ab initio. Case-Laws GST Sat, 03 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449745