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Case Law Details

Case Name : In re Kakatiya Cement Sugar & Industries Ltd (GST AAR  Andhra Pradesh)
Appeal Number : Advance Ruling No. 22/AP/GST/2020
Date of Judgement/Order : 23/11/2020
Related Assessment Year :
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In re Kakatiya Cement Sugar & Industries Ltd (GST AAR  Andhra Pradesh)

1. Can the tax paid at wrong jurisdiction be appropriated and 2.  Refund of accumulated GST paid on Lime Stone Royalty under RCM.

Applicant sought Advance Ruling on questions of ‘appropriation of taxes’ and ‘refund’ which is outside the purview of the Advance Ruling Authority as per Section 97(2) of CGST Act, 2017. Hence the application is not admitted under Sec 98 (2) of CGST Act, 2017 and APGST Act, 2017.

'Appropriation of Taxes' & 'Refund' is shown on a business photo using the text

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,ANDHRA PRADESH

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