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Case Law Details

Case Name : In re Apsara Co-operative Housing Society Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA- 21/2019-20/B-34
Date of Judgement/Order : 17/03/2020
Related Assessment Year :
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In re Apsara Co-operative Housing Society Limited (GST AAR Maharashtra)

In the instant case that, the question which has been raised by the applicant is not pertaining to any of the matters mentioned in Section 97 (2) of the GST Act. In other words. Section 97(2), which encompasses the questions, for the ruling by this Authority does not deal with the issue of whether the applicant has correctly discharged the GST as per the illustrative copy of the invoice generated. We find that this question does not pertain to any matter in respect of which an Advance Ruling can be sought under the GST Act. Hence, it is held that this authority does not have jurisdiction to pass any ruling on such matters and the said question is not maintainable under the GST Act.

AAAR Order: AAAR cannot answer on correctness of GST liability based on illustrative invoices 

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA

PROCEEDINGS

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