Case LawGUJ/GAAAR/APPEAL/2021/28
J K Papad Industries ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- August 18, 2021
- Type:
- Advance Ruling
- Members:
- J P Gupta, Seema Arora
Subject
Ruling obtained by suppression of facts is void ab-initio
Classification
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…
Judgement
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…