Gujarat AAAR Declares I-Tech Plast Advance Ruling Void for Non-Disclosure

In re I-Tech Plast India Pvt. Ltd. (GST AAAR Gujarat) The Gujarat Appellate Authority for Advance Ruling (AAAR) has dismissed an appeal filed by I-Tech Plast India Pvt. Ltd., upholding the Gujarat Authority for Advance Ruling’s (GAAR) decision to declare an earlier GST advance ruling void. The authority concluded that the company had failed to disclose material facts in its application, thus attracting provisions under Section 104 of the Central Goods and Services Tax (CGST) Act, 2017. Background of the Case On 20 January 2021, GAAR had issued an advance ruling in favour of I-Tech Plast Indi...