Case Law Details
Case Name : In re Aditya Industries (GST AAR Himachal Pradesh)
Related Assessment Year :
Courts :
AAR Himachal Pradesh Advance Rulings
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In re Aditya Industries (GST AAR Himachal Pradesh)
From the reading of section 97(2)(d) of CGST Act, 2017, it is very much clear that the advance rulings can be sought regarding admissibility of input tax credit in cases where tax has been paid or deemed to have been paid which clearly implies that in cases where tax has not been paid or not deemed to have been paid advance ruling can not be sought under the provisions of CGST Act, 2017.
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A ) “The subject application filed for advance ruling is rejected, as being non-maintainable as per the provisions of the CGST Act, 2017 and Rules made there- under.”
B) “As the questions before the Advance Ruling Authority are beyond the scope and jurisdiction of Advance Ruling, therefore we refrain from discussing the case laws referred by the applicant in his replies.”
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