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AAAR cannot review AAR decisions made under Section 104 of CGST ACT

Case Law Details

Case Name
In re Gyankeer Products Private Limited (GST AAAR Rajasthan)
Date of Judgement/Order
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Advertisement In re Gyankeer Products Private Limited (GST AAAR Rajasthan) Can a misleading advance ruling be challenged? – In Re Gyankeer Products Pvt. Ltd. (GST AAAR Rajasthan) This case highlights the intricacies of challenging an advance ruling obtained through potentially misleading information. The case involves M/s Gyankeer Products Pvt. Ltd. (now M/s Gyankeer Tobacco Products Pvt. Ltd.), a manufacturer of tobacco products. Background: The taxpayer sought an advance ruling from the Authority for Advance Rulings (AAR) in Rajasthan to classify their product, “Keer Kokil”...
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