Tvl. Auto Color Paints (GST AAR Tamilnadu)
AAR rejects application seeking ruling on ITC error and refund, holding both queries fall outside Section 97(2) of CGST Act, 2017; AAR rules that refund and ITC transfer disputes between buyer and supplier fall outside its scope and are not admissible under GST; GST AAR finds that ITC-related query does not pertain to applicant’s own supply; application ruled inadmissible; Advance ruling on erroneous ITC adjustment and refund not allowed, as the issue relates to inter-party accounting, says AAR; AAR holds that directions cannot be issued to third parties like suppliers; refund for ITC wrongly paid not covered under Sec 97(2); GST AAR rejects query on refund and ITC credit adjustment, stating such issues are internal and not within ruling authority’s scope; ITC refund query linked to mistaken GSTR-1 filing dismissed by AAR; ruled as beyond jurisdiction under CGST Act; GST AAR states input tax credit issues involving others cannot be ruled upon if not related to applicant’s own supply activity.
Tvl. Auto Color Paints, a dealer for PPG Asian Paints, has faced a setback in its attempt to rectify alleged erroneous GST filings. The Tamil Nadu Authority for Advance Ruling (AAR) has dismissed the company’s application, stating that the questions posed fall outside the defined scope of matters on which an advance ruling can be issued under the Central Goods and Services Tax (CGST) Act, 2017, and Tamil Nadu Goods and Services Tax (TNGST) Act, 2017.
