Shalby Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- July 19, 2021
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Arun Richard
Subject
Advance Ruling cannot be used as a mechanism to nullify and frustrate the inquiry proceedings already initiated vide section 70(1)
Summary
The applicant was aware of the investigation initiated and the proceedings initiated vide three GST DRC-01A Part A all dated 11-2-20. Yet it chose not to declare the same in the Advance Ruling Application dated 2-12-20 and mis-declared at said Sr. No…
Judgement
The applicant, M/s Shalby Limited, vide Application No. Advance Ruling/SGST& CGST/2020/AR/51 sought Advance Ruling. The Authority for Advance Ruling thereafter pronounced the Ruling vide Ruling Order No. GUJ/GAAR/R/11/2021 dated 20-01-2021 in terms of Section 98(4) of CGST Act, 2017. 2. This Authority has received a letter dated 6-3-21 vide No. CST/ENFORCEMENT/SHALBY/ADVANCE RULING/20-21…