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AAR not allowed to answer question raised by Non-supplier

Case Law Details

Case Name
In re NRB Hydraulics Pvt. Ltd. (GST AAR Maharashtra)
Date of Judgement/Order
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In re NRB Hydraulics Pvt. Ltd. (GST AAR Maharashtra) The applicant have themselves submitted that the scrap is the property of the vendors. Hence question with respect to taxability of sale/supply of such scrap can be raised only by the concerned vendors and not by the applicant. Hence in view of the provisions of Section 95 of the GST Act, since the supply of scrap, will not be undertaken/is proposed to be undertaken, by  the applicant, we are of the opinion that this authority is not allowed to answer the question raised by the applicant, being out of the purview of sec. 95 of CGST Act. FUL...
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