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    <title>2024 (10) TMI 1421 - APPELLATE AUTHORITY FOR ADVANCE RULING, HARYANA</title>
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    <description>The AAAR Haryana dismissed an appeal filed by the Commissioner, CGST, Rohtak as infructuous. The case involved GST rate determination for composite supply of work contract with predominant earth work to a government entity. The respondent company had misrepresented facts to the AAR by falsely declaring that no proceedings were pending on the same issue, when DGGI proceedings had already commenced in 2019 and culminated in a show cause notice in 2020. Upon being informed of this material suppression by the appellant, the AAR declared its original ruling void ab initio under Section 104, rendering the appeal infructuous.</description>
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    <pubDate>Tue, 23 Jul 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=760822</link>
      <description>The AAAR Haryana dismissed an appeal filed by the Commissioner, CGST, Rohtak as infructuous. The case involved GST rate determination for composite supply of work contract with predominant earth work to a government entity. The respondent company had misrepresented facts to the AAR by falsely declaring that no proceedings were pending on the same issue, when DGGI proceedings had already commenced in 2019 and culminated in a show cause notice in 2020. Upon being informed of this material suppression by the appellant, the AAR declared its original ruling void ab initio under Section 104, rendering the appeal infructuous.</description>
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