Ruling cannot be pronounced without proper documentation: GST AAR

In re Om Shree Maa Mangala Logistics Pvt Ltd (GST AAR Andhra Pradesh) AAR held that the application for advance ruling is not maintainable due to the lack of relevant documents and the applicant’s absence during the personal hearing. The ruling cannot be pronounced without proper documentation, and the application is deemed not maintainable. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,ANDHRA PRADESH (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset w...