Shalby Limited ., In re
Date: October 6, 2022
Subject Matter
Advance Ruling cannot be used as a mechanism to nullify and frustrate the inquiry proceedings already initiated u/s 70(1). AAR ruling upheld.
Summary
The appellant was aware of the fact that investigations/proceedings were initiated against them by the Gujarat State Tax department and further three GST DRC-01A Part A all dated 11.02.2020 were also issued by the said department. The questions raise…
At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’ and the ‘GGST Act, 2017’) are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless…