AAR cannot decide on correct discharge of GST by applicant

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 Adva

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