AAR refuses admission of advance ruling on internal accounting error, finds matter outside Section 97(2) and beyond Section 95(a) power

AAR refuses admission of advance ruling on internal accounting error, finds matter outside Section 97(2) and beyond Section 95(a) powerCase-LawsGSTThe AAR declined to admit the applicant’s advance ruling application, holding the questions submitted fall o

AAR refuses admission of advance ruling on internal accounting error, finds matter outside Section 97(2) and beyond Section 95(a) power
Case-Laws
GST
The AAR declined to admit the applicant's advance ruling application, holding the questions submitted fall outside the scope of Section 97(2) of the CGST Act and thus are not amenable to an advance ruling. The Authority found the dispute concerned an internal accounting error and proposed inter-party adjustment between the applicant and it

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