AAR, Gujarat: Advance Ruling Cannot be Used to Nullify Inquiry Proceedings - 06.10.2021

Authority for Advance Ruling (AAR), Gujarat has held that the Advance Ruling cannot be used as a mechanism to nullify and frustrate the inquiry proceedings already initiated vide section 70(1) of Central Goods and Services Tax (CGST) Act, 2017.

Tags : Authority for Advance Ruling Advance Ruling

Share :