Case Law Details
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 investigation initiated by the DGGI. However, the AAAR noted that the principles of natural justice were not followed as the appellant was not provided with the materials and facts furnished by DGGI and was not given an opportunity to comment on them.
Therefore, the AAAR decided to remand the case back to the Lower Authority for reconsideration. The Lower Authority was directed to share the documents and comments forwarded by DGGI with the appellant, enable them to comment on the same, and offer them another opportunity for a personal hearing before deciding the case in accordance with the provisions of law.
In summary, the AAAR set aside the original ruling and instructed the Lower Authority to reconsider the case after ensuring that the principles of natural justice are followed.
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