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AAR cannot decide on validity of tax invoice issued to Customers
Case Law Details
- Case Name
- In re Acme Holding (GST AAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Gujarat, Advance Rulings
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In re Acme Holding (GST AAR Gujarat)
Q1. For the Job work done during F. Y. 18-19, whether the invoice raised by the applicant considered to be a valid tax invoice as per provisions of GST law?
Q2. Whether the taxpayer is rightful to recover the tax from principal supplier of goods upon issuing a ‘tax invoice’ as per provision of the law subsequently?
Q3. In continuation of question 2, whether the recipient can claim ITC?
Held by AAR
Acme submitted subject Application vide Section 97(2)(d) & (e) CGST Act. Section 97(2)(d) is a question on admissibility of ITC of tax paid or deemed to h...





