Arihant Enterprises ., In re
Date: September 9, 2019
Subject Matter
Order passed by the AAR is declared void ab-initio as it was vitiated by the process of suppression of material facts.
Summary
It is seen from the above facts of the case that investigations proceedings were approved on 15.01.2019 and the search was conducted on 5.2.2019. The statement of the Director of KOTI (Kamat Ourtimes Ice-cream Ltd) u/s 70 was recorded on 5.2.2019, an…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. The present appeal has been filed under Section 100 of the Central Goods…