Observations of AAAR on ITC expunged since question pertaining to ITC was not originally dealt with by AAR

Tej Jain Vs Chief Commissioner of CGST (Rajasthan High Court) The Hon’ble Rajasthan High Court in Tej Jain v. Chief Commissioner of CGST & Anr. [Civil Writ Petition No. 12624/2022, order dated May 30, 2025] held that the observations on Input Tax Credit (“ITC”) in para 6.8 of the Order passed by the Appellate Authority for Advance Ruling (“AAAR”) were to be expunged given the fact that the question pertaining to ITC was not originally dealt with by the Authority for Advance Ruling (“AAR”) and hence the AAAR had travelled beyond the grounds of challenge in the appeal. Facts: T...