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TMI Blog2022 (3) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... questions specified in Section 97(2), in relation to the supply of goods/ services or both being undertaken or proposed to be undertaken by the applicant. In view of the statutory provisions of Section 97(2) CGST Act, the Questions raised by Acme does not fall under the gamut of said Section 97(2). Other issues are already withdrawn - The subject application is not maintainable. - GUJ/GAAR/R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t such delay in payment of tax was paid through Form DRC-03 together with applicable interest thereon. Acme submits that it then raised tax invoice in February 2020 for supply of FY 2017-18 and in July 2020 for supply of FY 2018-19 as earlier issued job work invoice was not in line with the provision of the law, for the purpose of passing on credit to the recipient. 3. Acme submits that no add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant and Shri Jigar Parikh, CA and they reiterated the submission. Revenue s submission: 6. Revenue has neither submitted its comments nor appeared for hearing. FINDINGS 7. We have carefully considered Acme s submissions. 8. Acme submitted subject Application vide Section 97(2)(d) (e) CGST Act. 9. Section 97(2)(d) is a question on admissibility of ITC of tax paid or deem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... withdraws Question 2 3. 12. Acme s Questions 1 is not regarding determination of liability to pay tax but pertains to whether the invoice raised by Acme to its customer be considered to be a valid tax invoice. The provisions of Section 97(2) CGST Act, for sake of ready reference, is reproduced as follows: (2) The question on which the advance ruling is sought under this Act, shall be in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o an applicant on matters/ questions specified in Section 97(2), in relation to the supply of goods/ services or both being undertaken or proposed to be undertaken by the applicant. In view of the statutory provisions of Section 97(2) CGST Act, We hold that the Questions raised by Acme does not fall under the gamut of said Section 97(2). Ruling The subject application is not maintainable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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