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 clarification on whether a refund could be claimed under the “Any other” category after such an error. Subsequently, the authorised signatory requested withdrawal of the application, stating that it had been filed due to a misunderstanding of procedural provisions relating to GST refunds and that the matter could be addressed under regular refund mechanisms. The Authority for Advance Ruling, Karnataka, accepted the request and disposed of the application as withdrawn without examining the merits of the issue.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING KARNATAKA
M/s Jeeth Imports and Exports, # No.3/4A SY No.3/5, Floor No.1, Thumakanahalli Village, Nandi Hobli, Chikkaballapur- 562101., having GSTIN 29AAMFJ3868P1ZA, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act, KGST Act.
