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AR Tamilnadu Rejected Advance Ruling as ITC Utilization Issue Held Procedural in Nature
Case Law Details
- Case Name
- In re Supreme Fireworks Factory (GST AAR Tamilnadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Tamilnadu, Advance Rulings
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In re Supreme Fireworks Factory (GST AAR Tamilnadu)
The present matter concerns an application for advance ruling filed by a fireworks manufacturing entity registered under the GST laws in Tamil Nadu. The applicant sought clarification regarding the utilization of input tax credit (ITC), particularly whether SGST ITC could be used to discharge IGST liability while SGST output liability remained unpaid and CGST credit was still available, especially when such adjustment was permitted by the GST portal.
The applicant explained its tax position with an illustration. It had IGST o...
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