Tamil Nadu Medical Council ., In re
Date: June 18, 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 law pertains to the admissibility of an application for advance ruling filed by the appellant. The Advance Ruling Authority rejected the application citing the ongoing proceedings initiated by the Directorate General of Goods and Services Ta…
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 pari mate-ria and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is specifically…