Case Law Details
In re Makarand Vasant Kulkarni (GST Maharashtra)
The application was admitted with following directions to the applicant.
Applicant to produce invoices, agreements and details to explain exact nature of work/activity being undertaken by the applicant. Applicant to inform exactly to which particular recipients (with details of name and course of details) the applicant provides the services and the types/nature of services. The jurisdictional officer to file written submission. Application is admitted.
In spite of specific directions in writing and explained during the course of hearing at the time of admission as well as at the time of final hearing on 15/11/2022, no details are produced. The case is finally heard on 15/11/2022. No such details are produced before the Advanced Ruling Authority. The applicant wants to know the answer to certain question. The answer to the question can only be given after considering the underlying facts. If no records, bills, tender documents or correspondence, or agreement which govern the transaction or any document whatsoever related to transaction being undertaken or proposed to be undertaken is produced, it is not possible to comprehend the transaction. Hence, there is no other alternative, but to hold that the answer to the question cannot be given in the absence of proper details.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
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