SC: Insurer Must Pay Accident Compensation Despite Route Permit Violation, Recoverable From Owner  ||  SC: Recovery of Currency Alone Doesn’t Convict under PC Act Without Proof of Demand and Acceptance  ||  SC: Minor Variations in Later Statements Don’t Undermine First Dying Declaration if Reliable  ||  SC: Members of Unlawful Assembly Liable under Section 149 IPC Once Common Object is Proven  ||  Madras HC: Grandparents Can Execute Adoption Deed for Unmarried Daughter if She Consents  ||  Delhi HC: Guilty Plea Doesn’t Bypass Double Jeopardy; Second Conviction for Same Offence Invalid  ||  Del HC: Provision of Recall u/s 311 CrPC Ensures Justice, Not Multiple Chances to Negligent Litigant  ||  AP HC: Shutdown of Specific Unit Constitutes Closure, Workers Entitled to Compensation under S.25FFF  ||  P&H High Court: Over-Implication of Accused’s Relatives Turns Criminal Process Into Harassment  ||  Delhi HC: Denying Candidature of Physically Disabled Person Due to 'No Vacancy' Violates RPwD Act    

AAR, Gujarat: Advance Ruling Cannot be Used to Nullify Inquiry Proceedings - (06 Oct 2021)

GOODS AND SERVICES TAX

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 :        

Disclaimer | Copyright 2025 - All Rights Reserved