J K Food Industries ., In re
Date: July 20, 2021
Subject Matter
Advance ruling obtained with suppression of material facts or misrepresentation of facts is void ab-initio
Summary
The fact of pending proceedings before the DGGI Surat in appellat’s own case relating to questions raised in the application filed before the GAAR has been suppressed by the appellant. The appellant has obtained the Advance Ruling by submitting…
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…