The Telangana State Authority for Advance Ruling (TSAAR) ruled that the advance ruling under section 104(1) of the Central Goods and Service Tax Act, 2017 (CGST) was void ab inition on the ground of suppression of material facts by the applicant. M/s. Srico Projects Pvt Ltd, the applicant filed an advance ruling which was pending in the proceedings before the Directorate General of GST Intelligence (DGGI),…
