AAAR : AAR ruling obtained by 'Natural ice-cream' franchisee sans disclosure of DGGI investigation 'void ab-initio'

Maharashtra AAAR holds order of AAR passed in case of Natural ice-cream franchisee as void ab-initio being “vitiated by the process of suppression of material facts” with respect to DGGI proceedings in case of Kamaths Ourtimes Icecreams Pvt. Ltd. (Franchisor/KOTI); Observes that, on the date of filing of advance ruling application, investigations for evading GST of more than Rs. 40 crore was underway against KOTI and its various franchisees, for (i) misclassification of &...