No Ruling on ITC Refund Eligibility Due to Withdrawal of AAR Application

In re Jeeth Imports and Exports (GST AAR Karnataka) In In re Jeeth Imports and Exports GST AAR Karnataka, the applicant, engaged in export and domestic supply of exempted commodities, filed an application for advance ruling under Section 97 of the CGST Act, 2017 and the KGST Act, 2017. The issue raised concerned the eligibility to claim a refund of accumulated Input Tax Credit (ITC) in cases where NIL refund applications had been inadvertently filed for certain tax periods, thereby restricting the filing of fresh refund claims under the same category. Specifically, the applicant sought clarifi...