No ruling by AAR if Applicant fails to submit sufficient documents

In re Shivam Developer (GST AAR Gujarat) Applicant have not submitted sufficient documents to decide the Ruling on the question sought for, therefore we are not inclined to pronounce the Ruling in absence of proper documents. We are of the view that the ruling can be pronounced on the basis of proper documents in support of the questions and not on simple facts and assumptions. Hence application is not maintainable in view of the above discussion. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s Shivam Developer (for the sake of brevity referred as the applicant”) is a...