Tamil Nadu Nurses and Midwives Council ., In re
Date: December 8, 2023
Subject Matter
Before rejecting an application, advance ruling authority must share the findings of investigating authority that are lying before them
Summary
The case revolves around the admissibility of the application for advance ruling filed by the appellant. The Original Advance Ruling Authority rejected the application based on the impact of proceedings initiated by the DGGI, Chennai Zonal Unit. The…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, TAMILNADU At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are in parimateria and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is specifi…