No provision in GST Act to Transfer AAR application or Refund Fees

In re M/s. Apar Industries Limited (GST AAR Maharashtra) Authority for Advance Ruling is supposed to function within the parameters or the GST Act and Rules and we find that there are no specific provisions under the GST Act, to transfer such application proceeding to the concerned State and there are no provisions for refund of-application fees paid along with application. Further, we also draw from the case laws cited in para 5.19.1 above, that this authority has no power to transfer the subject application. As per the provisions of law and principal of natural justice, this application has ...