Advance Ruling Void for Nondisclosure Under Section 104; Appeal Dismissed for Suppression of Facts
Case-Laws
GST
The AAAR upheld the rejection of the appellant's claim regarding the classification of supply and applicable GST rate on plastic toys, as well as the entitlement to ITC on debit notes issued in 2020-21 for transactions in 2018-19. The authority found that the appellant failed to disclose all material facts as mandated under Section 104 of the CGST Act, 2017, constituting supp
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =