Levy of GST— The applicant has raised following questions for advance ruling –
(i) Whether DPT (Deendayal Port Trust) shall continue to pay GST on disputed claim ?

(ii) How is it possible for DPT to claim refund for GST paid out of pocket, if the matter / dispute concluded in favour of party / lease holder, considering the fact that it may conclude after period of 2 or more years ?

Held that—
The issues raised by the applicant do not fall in the category of Section 97(2) of the Acts. Whether the applicant shall continue to pay GST on disputed claims do not require determination of any issue enumerated under Section 97(2) of the Acts. Further, the issue of refund claim in case of conclusion o dispute after more than 2 years, is also not covered by Section 97(2) of the Acts.

The application is therefore rejected without going into the merits of the case, on the issue of lack of jurisdiction, at the stage of admission.Kandla Port Trust (Deendayal Port Trust) [2018] 2 TAXLOK.COM 343 (AAR-Gujarat)