Rejection of application by AAR without giving opportunity of hearing to Appellant is invalid

In re A.M. Abdul Rahman Rowther & Co (GST AAAR Tamilnadu) We have carefully considered the various submissions made by the Appellant and the applicable statutory provisions. The issue before us for determination is whether, the rejection of the application filed by the Appellant seeking Advance Ruling by the Lower Authority is as per the provisions of Law and Principles of Natural Justice. We find that the Lower authority on receipt of the application of the appellant has extended an opportunity to be heard in person as per the provisions prescribed under Section 98. The jurisdictional off...