AAR cannot give ruling on whether goods can be supplied through delivery challan

In re Shiva Goods Carrier (GST AAR Uttar Pradesh) Whether the Applicant can dispatch the commodity of Eucalyptus / poplar wood at the time of supply through delivery challan, which is supplied by him and the tax invoice be issued later after the goods is delivered and measured by the purchaser? On examination of Section 97(2) vis-à-vis the application of party we observe that the question raised by applicant on which Advance Ruling is being sought does not come under the ambit of the specification as provided by the Section 97(2) of the GST Act. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULI...