Issue of Utilisation of ITC of credit lying in one GSTIN against other not fall in scope of AAR

In re Amis Engineers (GST AAR Telangana) The applicant has averred that they have 2 different registration under CGST/SGST Acts for the same business person. That this state of things came into being at the time of migration from the earlier tax regime to GST regime. That they have stopped business in one GSTIN and continuing in the other only. However certain credits are lying unutilized in the GSTIN where they have stopped business and would like to carry the credits into the active GSTIN. Therefore they have approached the AAR regarding the matter. It is observed by the AAR that the questio...