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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  

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