AAAR set aside original ruling for violation of principles of natural justice

In re Tamil Nadu Nurses and Midwives Council (GST AAAR Tamil Nadu) In the case of Tamil Nadu Nurses and Midwives Council (GST AAAR Tamil Nadu), the Appellate Authority for Advance Ruling (AAAR) set aside the original ruling made by the Lower Authority. The original ruling rejected the application for advance ruling filed by the appellant based on the grounds that proceedings initiated by the Directorate General of Goods and Services Tax Intelligence (DGGI) were pending against the appellant. The AAAR found that the rejection of the application by the Lower Authority was based on the pending in...