AAR cannot give ruling on technical/procedural issues

In re Jaideep Ispat and Alloys Pvt Ltd. (GST AAR Madhya Pradesh) The applicant’s question whether the procedure adopted and the documents/records maintained by applicant can be deemed to be a sufficient compliance of conditions and restrictions for admissibility of input tax credit of tax paid on inward supply of local scrap and sponge iron used in the manufacture of M.S. billets. After going through the question asked by the Applicant, this authority is of view that the issue is technical/procedural in nature and is not covered by any of the clauses of Sec. 97(2). Read Also AAAR: AAAR c...