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    <title>2023 (12) TMI 1399 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU</title>
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    <description>The Appellate Authority for Advance Ruling, Tamil Nadu held that the advance ruling authority violated principles of natural justice by failing to share DGGI&#039;s documents and comments with the appellant regarding GST levy on fees collected by a government nursing council. The authority rejected the advance ruling application citing a pending DGGI investigation on the same issue but failed to provide the appellant opportunity to respond to DGGI&#039;s findings. The case was remanded to the lower authority with directions to share DGGI&#039;s letter and enclosures with the appellant and provide another personal hearing opportunity before deciding the matter.</description>
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    <pubDate>Sat, 09 Dec 2023 00:00:00 +0530</pubDate>
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      <title>2023 (12) TMI 1399 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU</title>
      <link>https://www.taxtmi.com/caselaws?id=460060</link>
      <description>The Appellate Authority for Advance Ruling, Tamil Nadu held that the advance ruling authority violated principles of natural justice by failing to share DGGI&#039;s documents and comments with the appellant regarding GST levy on fees collected by a government nursing council. The authority rejected the advance ruling application citing a pending DGGI investigation on the same issue but failed to provide the appellant opportunity to respond to DGGI&#039;s findings. The case was remanded to the lower authority with directions to share DGGI&#039;s letter and enclosures with the appellant and provide another personal hearing opportunity before deciding the matter.</description>
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      <law>GST</law>
      <pubDate>Sat, 09 Dec 2023 00:00:00 +0530</pubDate>
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