https://www.taxtmi.com/caselaws?id=776365 The AAAR Gujarat upheld the rejection of the appellant's application for an advance ruling under Sections 98(2) and 104 of the CGST Act, 2017. The appellant failed to disclose all material facts, specifically regarding ITC claims and debit notes related to prior financial years, resulting in suppression and misrepresentation. Consequently, the advance ruling was declared void due to nondisclosure of crucial information. The appeal was dismissed. en-us Thu, 31 Jul 2025 00:00:00 +0530 Fri, 08 Aug 2025 05:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776365 The AAAR Gujarat upheld the rejection of the appellant's application for an advance ruling under Sections 98(2) and 104 of the CGST Act, 2017. The appellant failed to disclose all material facts, specifically regarding ITC claims and debit notes related to prior financial years, resulting in suppression and misrepresentation. Consequently, the advance ruling was declared void due to nondisclosure of crucial information. The appeal was dismissed. Case-Laws GST Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776365