AAR cannot rule on issue already decided by jurisdictional authority

In re N. Ranga Rao & Sons Pvt Ltd (GST AAR Karnataka)

Hearing was granted and in the Hearing, the applicant was given to know that the issue raised before the Advance Ruling Authority is not maintainable as it questioned the vires of the Notification amending the Rules and it was not within the scope of section 98 of the CGST Act or section 98 of the Please become a Premium member. If you are already a Premium member, login here to access the full content.