Case Law Details
Case Name : In re Shalby Limited (AAR GST Gujarat)
Related Assessment Year :
Courts :
AAR Gujarat Advance Rulings
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In re Shalby Limited (AAR GST Gujarat)
The applicant was aware of the investigation initiated and the proceedings initiated vide three GST DRC-01A Part A all dated 11-2-20. Yet it chose not to declare the same in the Advance Ruling Application dated 2-12-20 and mis-declared at said Sr. No. 17 Form GST ARA-01 dated 2-12-2020 of the said application. We notice that even the Revenue did not bring this misdeclaration by the applicant before the Authority prior to issuance of Ruling dated 20-1-21. However this does not shirk away the respons
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