Order passed by ARA is void ab-initio if obtained by fraud/suppression/misrepresentation

In re Asstt. Commr. of SGST (D-819) Vs. Arihant Enterprises (GST AAAR Maharashtra) Sec. 98(2) provides that the application shall not be admitted where the question raised is already pending under any of the provisions of this act. The term ‘any of the provisions of this act’ includes investigations proceeding under section 67. It is clear from the record submitted by the DGGI that proceedings was pending against KOTI ( Kamat Ourtimes Ice-cream Ltd), and the issue taken up in the proceedings related to the classification of the activities ‘ice-cream sold from the natural outl...