Case Law Details
In re M/s. Apar Industries Limited (GST AAR Maharashtra)
Authority for Advance Ruling is supposed to function within the parameters or the GST Act and Rules and we find that there are no specific provisions under the GST Act, to transfer such application proceeding to the concerned State and there are no provisions for refund of-application fees paid along with application. Further, we also draw from the case laws cited in para 5.19.1 above, that this authority has no power to transfer the subject application. As per the provisions of law and principal of natural justice, this application has been entertained and reasonable opportunity of being heard has also been given to the applicant. We have heard the views of applicant but found the same not acceptable. Applicant may file such application before the concerned jurisdictional advance ruling authority.
In view of above, this authority has no jurisdiction to pass ruing on such matters pertaining to supply of goods or services or both which are being undertaken outside Maharashtra State by a different and distinct entity. We find no reason to entertain this application. Hence, without going into the merits of the ease, we find that the present application ofthe applicant seeking ruling on questions stated hereinabove is not maintainable and liable for rejection.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA
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