Advance Ruling Voided as Taxpayer Concealed Ongoing Investigation; Section 104(1) CGST/TGST Act Applied.

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....Validity of Advance Ruling application obtained - matter was alreay pending before DG GST Intelligence - suppression of material facts or not - Taxpayer has not brought the issue to the notice of the Authority for Advance Ruling at any stage of the Advance Ruling proceedings including at the time of the personal hearing - The Order is declared as void ab initio as per section 104(1) of CGST/TGST Act, 2017 - AAR....