The appellant has obtained the Advance Ruling by submitting application of advance ruling with suppression of material facts or misrepresentation of facts, accordingly the advance ruling pronounced by the Gujarat Authority of Advance Ruling is liable to be declared as void ab-initio.
Advance Ruling— Section 98 of CGST Act— The present appeal has been filed against the advance ruling.
The appellant in their grounds of appeal has submitted that the officers of DGGI, Surat Zonal Unit, Surat had visited their premises on 17.02.2020, while they submitted the application for Advance Ruling on 29.02.2020 and this fact was stated during the course of Personal Hearing but Members of the Authority of Advance Ruling have not taken cognizance of this fact.
This authority have examined the said contention of the appellant and observe that when the appellant submitted the application before the GAAR on 29.02.2020, they mentioned in Column 17 of Form GST ARA-01 that “the question raised in the application is not (tick) (a) already pending in any proceedings in applicant case under any of the provision of the Act”.
This authority is of the view that the appellant has obtained the Advance Ruling by submitting application of advance ruling with suppression of material facts or misrepresentation of facts, and the application was not eligible to be admitted in view of proviso to sub-section (2) of section 98 of the CGST Act, 2017. Therefore, in terms of Section 104 of CGST Act, 2017, and the GGST Act, 2017, the advance ruling pronounced by the Gujarat Authority of Advance Ruling is liable to be declared as void ab-initio.
Held that— This authority modify the Advance Ruling and declare it void ab-initio.
The appellant has obtained the Advance Ruling by submitting application of advance ruling with suppression of material facts or misrepresentation of facts, accordingly the advance ruling pronounced by the Gujarat Authority of Advance Ruling is liable to be declared as void ab-initio.
Advance Ruling— Section 98 of CGST Act— The present appeal has been filed against the advance ruling.
The appellant in their grounds of appeal has submitted that the officers of DGGI, Surat Zonal Unit, Surat had visited their premises on 17.02.2020, while they submitted the application for Advance Ruling on 29.02.2020 and this fact was stated during the course of Personal Hearing but Members of the Authority of Advance Ruling have not taken cognizance of this fact.
This authority have examined the said contention of the appellant and observe that when the appellant submitted the application before the GAAR on 29.02.2020, they mentioned in Column 17 of Form GST ARA-01 that “the question raised in the application is not (tick) (a) already pending in any proceedings in applicant case under any of the provision of the Act”.
This authority is of the view that the appellant has obtained the Advance Ruling by submitting application of advance ruling with suppression of material facts or misrepresentation of facts, and the application was not eligible to be admitted in view of proviso to sub-section (2) of section 98 of the CGST Act, 2017. Therefore, in terms of Section 104 of CGST Act, 2017, and the GGST Act, 2017, the advance ruling pronounced by the Gujarat Authority of Advance Ruling is liable to be declared as void ab-initio.
Held that— This authority modify the Advance Ruling and declare it void ab-initio.