J K Papad Industries ., In re
Date: August 18, 2021
Court: Appellate Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): J P Gupta, Seema Arora
Subject Matter
Ruling obtained by suppression of facts is void ab-initio
Summary
The appellant in their Advance Ruling application has not mentioned the fact that the proceeding against them by DGGI has already been initiated and was pending at the material time. The appellant vide letter dated 10.10.2020 submitted that they info…
At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (herein after referred to as the ‘CGST Act, 2017’) and the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the ‘GGST Act, 2017’) are in pari materia and have the same provisions in like matter and differ from each other on…