AAR: Advance ruling jurisdiction under Sections 95 and 97 limited; procedural documentary queries inadmissible under Section 97(2)
Case-Laws
GST
AAR held that the applicant's queries regarding the sufficiency of delivery challans and e-way bills, ancillary documents required during interstate movement of machinery, and practical difficulties with GST border officers are procedural and compliance-related and do not fall within the seven subject-matters enumerated in section 97(2) of the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =