GST AAR Declines Application Since Matter Already Decided by Adjudicating Authority

In re Bhagvan Tirthani (GST AAR Rajasthan) The Rajasthan Authority for Advance Ruling considered an application filed by an unregistered applicant seeking rulings under Section 97(2)(e) and (f) of the CGST/RGST Act, 2017 regarding tax liability and requirement of registration . The applicant submitted that his turnover was below the GST registration threshold and alleged that an unauthorized search had been conducted at the residential premises of his uncle. During the search, ₹10 lakhs was seized from the uncle’s premises and an additional ₹37.45 lakhs was seized, for which bifurcation ...