Advance ruling cannot be given if appellant mis-declared facts of initiation of proceedings

In re Shalby Limited (GST AAAR Gujarat) We find that the appellant in their application for advance ruling made before the GAAR had at Para 17 of Form GST ARA-01 had ticked on both the options thereby declaring that the question raised in the application is not already pending in any proceedings in the applicant’s case under any of the provisions of the Act and not already decided in any proceedings in the applicant’s case under any of the provisions of the Act. The same is reproduced below: 17. I hereby declare that the question raised in the application is not (tick)- √  ...