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2018 (11) TMI 277 - AAR - GSTMaintainability 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. 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.
Issues:
Refund of tax paid by a casual taxable person due to GSTN Portal problems not within the purview of Advance Ruling. Analysis: The case involved an applicant who was a casual taxable person engaged in the fireworks business. The applicant had deposited CGST and SGST amounts but faced issues with the GSTN registration process. The applicant sought an advance ruling for a refund of the deposited amount. However, during the hearing, there was no representation. The GST Laws specify the questions for which advance rulings can be sought, including classification of goods or services, applicability of notifications, determination of time and value of supply, admissibility of input tax credit, liability to pay tax, registration requirements, and whether certain actions result in a supply of goods or services. In this case, the issue of refund due to registration failure was not within the scope of Section 97 of the GST Laws. The ruling authority concluded that the matter of refund of tax paid and the failure to complete registration as a Casual Taxable Person due to GSTN Portal issues did not fall under the purview of Advance Ruling. Therefore, the applicant's request for a refund was not considered eligible for an advance ruling as it did not align with the specific categories outlined in the GST Laws for seeking such rulings. The ruling highlighted the limited scope of advance rulings and clarified that issues outside the specified categories cannot be addressed through the advance ruling mechanism.
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