Master Minds Vs AAAR, AP
Date: November 22, 2022
Subject Matter
Advance Ruling Authority should not admit the application when investigation has already been commenced prior to filing of an application
Summary
When investigation has already commenced prior to the filing of application, the ARA shall not admit the application as per proviso to sub-section (2) of Section 98. We are of the view that the ARA should not have admitted the application in the inst…
The petitioner prays for writ of mandamus declaring the impugned order AAAR/AP/04(GST)2020, dated 28.09.2020, passed by the Appellate Authority for advance ruling as illegal, arbitrary and to set aside the same and pass further appropriate orders. 2. The petitioner’s case briefly is thus:- (i) The petitioner is a proprietary concern and a leading educational institution providing coaching to…