2018 (11) TMI 277 – AUTHORITY FOR ADVANCE RULINGS, KERALA – TMI – Maintainability of Advance Ruling application – refund of amount deposited – scope of Sub-Section (2) of Section 97 of GST Laws – Held that:- The request of the applicant is relating with refund of tax paid as he could not complete registration as Casual Taxable Person due to GSTN Portal problems. It is not a matter coming under the scope of Section 97 of GST Laws.
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Ruling:- The issues relating to refund of tax paid and failure to complete the registration as Casual Taxable Person due to GSTN Portal problems is not a matter coming under the purview of Advance Ruling. – AAR No. KER/18/2018 Dated:- 26-9-2018 – SHRI. B.G. KRISHNAN IRS AND SHRI B.S. THYAGARAJABABU B.Sc., L
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is Act; (c) determination of time and value of supply of goods or service or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. The request of the applicant is relating with refund of tax paid as he could not complete registration as Casual Taxable Person due to GSTN Portal problems. It is not a matter coming under the scope of Section 97 of GST Laws. In view of the observations stat
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