https://www.taxtmi.com/caselaws?id=450261 The SC/HC reviewed a GST advance ruling application by a paper manufacturing company regarding input tax credit eligibility. After multiple hearing opportunities and the applicant's failure to appear, the ruling authority accepted the application's withdrawal. The judgment emphasized the 30-day appeal window, the binding nature of advance rulings, and the potential for voiding rulings obtained through fraud, ultimately disposing of the case as withdrawn per the applicant's request. en-us Fri, 10 Nov 2023 00:00:00 +0530 Mon, 28 Apr 2025 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450261 The SC/HC reviewed a GST advance ruling application by a paper manufacturing company regarding input tax credit eligibility. After multiple hearing opportunities and the applicant's failure to appear, the ruling authority accepted the application's withdrawal. The judgment emphasized the 30-day appeal window, the binding nature of advance rulings, and the potential for voiding rulings obtained through fraud, ultimately disposing of the case as withdrawn per the applicant's request. Case-Laws GST Fri, 10 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450261