Advance Ruling Voided Due to Non-Disclosure and Misrepresentation by Applicant Under GST Law.

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....Scope of Advance Ruling - Validity of Ruling dated 20/01/2021 - The Authority for Advance Ruling (AAR) declared the advance ruling void ab initio under section 104 of the CGST Act, 2017, due to suppression of material facts and misrepresentation by the applicant. The AAR found that the applicant was aware of the investigation and had even paid differential duty accordingly but did not disclose this information when seeking the advance ruling. - The AAR, referencing various legal precedents, established that the ongoing inquiries and investigations by DGGI into the classification of plastic toys and related tax liabilities constituted 'proceedings' under the GST law.....