Advance ruling obtained with misrepresentation of facts is void ab-initio

In re J K Papad Industries (GST AAAR Gujarat)

Appellant has obtained the Advance Ruling by submitting application of advance ruling with suppression of material facts or misrepresentation of facts, and the application was not eligible to be admitted in view of proviso to sub-section (2) of section 98 of the CGST Act, 2017. Therefore, in terms of Section 104 of the CGST Act, 2017, and the GGST Act, 2017, the advance ruling pronounced by the Gujarat Authority of Advance Ruling is liable to be declared as void ab-initioPlease become a Premium member. If you are already a Premium member, login here to access the full content.