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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)
Date of Judgement/Order
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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...
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