Advance ruling on erroneous ITC adjustment and refund not allowed

Tvl. Auto Color Paints (GST AAR Tamilnadu)

AAR rejects application seeking ruling on ITC error and refund, holding both queries fall outside Section 97(2) of CGST Act, 2017; AAR rules that refund and ITC transfer disputes between buyer and supplier fall outside its scope and are not admissible under GST; GST AAR finds that ITC-related query does not pertain to applicant’s own supply; application ruled inadmissible; Advance ruling on erroneous ITC adjustment and refund not allowed, as the issue relates to inter-party accounting, says AAR

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