In re Kandla Port Trust (GST AAR Gujarat)
The applicant has raised following questions for advance ruling –
(i) Whether DPT 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 by AAR
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.
This authority has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within the legal boundary mandated by the Act. As the issue of ‘refund claim’ and ‘whether the applicant shall continue to pay GST on disputed claims’ are not covered by Section 97(2) of the Acts, this authority is helpless to answer the question raised in the application, as it is lacking jurisdiction to decide the issues. The jurisdiction of this authority does not extend to the questions on determination of these issues.
