Gyankeer Products Private Limited ., In re
Date: November 21, 2023
Court: Appellate Authority for Advance Ruling
Bench: Rajasthan
Type: Advance Ruling
Judge(s)/Member(s): Mahendra Ranga, Ravi Kumar
Subject Matter
AAAR cannot review AAR decisions made under Section 104 of the CGST Act
Summary
The case law involves a challenge by the Revenue against a letter issued by the AAR, Rajasthan under Section 104 of the CGST Act, 2017. The taxpayer has been accused of obtaining the Advance Ruling by fraud, suppression of material facts, or misrepre…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN (Proceedings under Section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017) At the outset, we note that the provisions of both the Central Goods and Servies Tax Act, 2017 and the Rajasthan Goods and Services Tax Act 2017 are same barring a few exceptions. Therefore, unless a mention is specifica…