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AAR cannot decide on Surrender of GST registration
Case Law Details
- Case Name
- In re Maneckji Cooper Education Trust (GST AAR Maharshtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Maharashtra, Advance Rulings
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In re Maneckji Cooper Education Trust (GST AAR Maharshtra)
1) The applicant would like to know whether the registration under the GST Act should be surrendered.
We feel it necessary first to decide whether the questions raised by the applicant are covered under Section 97(2) of the CGST Act, 2017, and thus maintainable, or liable for rejection. Having said so, we invite attention to the questions that can be posed in an application for an Advance Ruling under the provisions of the GST Act. Sub-section (2) of Section 97 is the relevant section which is reproduced as below:
(2) The question on w...
