Advance ruling obtained by suppression of facts is void ab-initio

In re J K Food Industries (GST AAAR Gujarat) The appellant has submitted before us that the legality and propriety of the advance ruling issued by the GAAR is required to be examined in terms of section 98(2) of the CGST Act, 2017 and decision to be taken whether the said order is correct in law or void ab initio and hence deserved to be set aside. It is observed that 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...