High Court cannot go into merits of decision given by GST AAAR

JSW Energy Vs Union of India and ors. (Bombay High Court) High Court not to go into merits of decision given by GST Appellate Authority for Advance Rulings (AAAR)  Petitioner challenges the orders of the AAR and the AAAR – the AAR had held that the proposed arrangement by the applicant with JSW Steel Limited did not qualify as ‘job work’ primarily because the same amounted to ‘manufacture’ as defined under Section 2(72) of the CGST Act and, therefore, the Advance Ruling Authority ruled that the proposed arrangement attracted GST – the AAAR disagreed with t...