This authority is a creature of statute and has to function within the limits of the jurisdiction granted to it. The questions raised by the applicant being not in respect of any matter specified under Section 97 (2) of the CGST Act, this authority has no jurisdiction to issue ruling on the same.
Authority for Advance Ruling — ITC on Debit Note – The applicant is having a branch at Bhavani, Erode, Tamil Nadu with a separate GST registration. The branch at Bhavani is a distinct person as per provisions of Section 25 (4). The goods manufactured at Bhavani branch are mostly / mainly transferred to head office for further processing and supply from head office. The applicant sought an advance ruling as to whether a Debit Note can be raised by a taxable person under Sec.34(3), for difference in rate of tax charged on tax invoice arising on account of objections raised; whether the Travancore Mats and Matting Co can raise Debit Note, declare the details of the Debit Note in the return for the month during which such Debit Note is issued and pay / discharge tax liability in such manner as may be prescribed in the financial year 2020-21 u/s.34(3) & 34(4) on account of the objections raised; whether The Travancore Mats and Matting Co. is entitled to take input tax credit in respect of Debit Note raised. The authority observed that the questions raised by the applicant are not in respect of any matter that is specified in Section 97 (2) of the Act and also in respect of activity / transaction proposed to be performed by a registered person who is not within the jurisdiction of this authority.
Held that:- The Hon’ble Authority for Advance Ruling ruled out that they have no jurisdiction to issue ruling.
This authority is a creature of statute and has to function within the limits of the jurisdiction granted to it. The questions raised by the applicant being not in respect of any matter specified under Section 97 (2) of the CGST Act, this authority has no jurisdiction to issue ruling on the same.
Authority for Advance Ruling — ITC on Debit Note – The applicant is having a branch at Bhavani, Erode, Tamil Nadu with a separate GST registration. The branch at Bhavani is a distinct person as per provisions of Section 25 (4). The goods manufactured at Bhavani branch are mostly / mainly transferred to head office for further processing and supply from head office. The applicant sought an advance ruling as to whether a Debit Note can be raised by a taxable person under Sec.34(3), for difference in rate of tax charged on tax invoice arising on account of objections raised; whether the Travancore Mats and Matting Co can raise Debit Note, declare the details of the Debit Note in the return for the month during which such Debit Note is issued and pay / discharge tax liability in such manner as may be prescribed in the financial year 2020-21 u/s.34(3) & 34(4) on account of the objections raised; whether The Travancore Mats and Matting Co. is entitled to take input tax credit in respect of Debit Note raised. The authority observed that the questions raised by the applicant are not in respect of any matter that is specified in Section 97 (2) of the Act and also in respect of activity / transaction proposed to be performed by a registered person who is not within the jurisdiction of this authority.
Held that:- The Hon’ble Authority for Advance Ruling ruled out that they have no jurisdiction to issue ruling.