I-tech Plast India Pvt Ltd ., In re
Date: February 2, 2024
Subject Matter
Advance ruling voided as the applicant did not disclose the initiation of the investigation during the application for advance ruling
Summary
The case law pertains to an application for advance ruling under the GST Act. It involves an investigation initiated by the DGGI (Directorate General of GST Intelligence) against a taxpayer, M/s. I Tech, for the classification and rate of tax applica…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING Brief facts: Vide letter no. V/2-l/Advance Ruling/ I-Tech/2021-22 dated 29.7.2021, Joint Commissioner, CGST Bhavnagar enclosed letter no. DGGI/lnt/Intl/76/2020-Gr. B dated 20.7.2021 from DGGI, Pune Zonal Unit informing that Ruling No. GUJ/GAAR/R/10/2021 dated 20/01/2021 on the issue of classification of toys was obtained by suppressing materia…