AAR cannot substitute word ‘CGST Rules’ for ‘Notification’ referred in section 97(2)(b)

In re JK Paper Ltd (GST AAR Gujarat) The Gujarat Authority for Advance Ruling is a creature of the statute and is bound to pass Rulings within the confines of the statute. We find it improper and contrary to the statutory provisions of GST Act to replace the word ‘Notification’ in said section 97(2)(b) with the word ‘ CGST Rules’ as submitted by Shri Vaja. We refer to the case law of JSW Energy vs UoI- 2019 (27) GSTL 198 ( Bom.) wherein H’ble High Court at Mumbai held that High Court cannot go into merits of decision given by GST AAAR ( Appellate Authority for Advance Ruling). Thus i...