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GST AAR cannot give ruling on ‘appropriation of taxes’ & ‘refund’
Case Law Details
- Case Name
- In re Kakatiya Cement Sugar & Industries Ltd (GST AAR Andhra Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Andhra Pradesh, Advance Rulings
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In re Kakatiya Cement Sugar & Industries Ltd (GST AAR Andhra Pradesh)
1. Can the tax paid at wrong jurisdiction be appropriated and 2. Refund of accumulated GST paid on Lime Stone Royalty under RCM.
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 under Sec 98 (2) of CGST Act, 2017 and APGST Act, 2017.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,ANDHRA PRADESH
(Unde...
