The applicant sought Advance Ruling on questions of 'appropriation of taxes' and 'refund' which is outside the purview of the Advance Ruling Authority as per Section 97(2) of CGST Act, 2017, Hence the application is not admitted.
Authority for Advance Ruling — Tax paid Wrong Jurisdiction --– The applicant is engaged in manufacturing of Cement, Sugar and Power and it's bio products. The applicant sought an advance ruling as to whether the tax paid at wrong jurisdiction be appropriated; Refund of accumulated GST paid on Lime Stone Royalty under RCM. The authority observed that the applicant sought Advance Ruling on questions of ‘appropriation of taxes’ and ‘refund’ which is outside the purview of the Advance Ruling Authority as per Section 97(2) of Act, 2017.
Held that:- The Hon’ble Authority not admitted the application under Section 98 (2) of Act, 2017.
The applicant sought Advance Ruling on questions of 'appropriation of taxes' and 'refund' which is outside the purview of the Advance Ruling Authority as per Section 97(2) of CGST Act, 2017, Hence the application is not admitted.
Authority for Advance Ruling — Tax paid Wrong Jurisdiction --– The applicant is engaged in manufacturing of Cement, Sugar and Power and it's bio products. The applicant sought an advance ruling as to whether the tax paid at wrong jurisdiction be appropriated; Refund of accumulated GST paid on Lime Stone Royalty under RCM. The authority observed that the applicant sought Advance Ruling on questions of ‘appropriation of taxes’ and ‘refund’ which is outside the purview of the Advance Ruling Authority as per Section 97(2) of Act, 2017.
Held that:- The Hon’ble Authority not admitted the application under Section 98 (2) of Act, 2017.