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2019 (8) TMI 28 - AUTHORITY FOR ADVANCE RULING - TAMIL NADUScope of Advance Ruling - lack of Jurisdiction - Requirement of E-way bill - consignments pertaining to multiple invoices to multiple customers moved in the same conveyance - the value of each invoice is less than the limits for generation of e-way bill but in aggregate, the value of the multiple invoices exceeds the specified limit - HELD THAT:- The Act limits the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2) and no other issue can be decided by the Advance Ruling Authority - The issue for which Advance Ruling is sought depends on the 'Provisions of e-way bill', which is not in the ambit of this authority. The Application is therefore rejected without going into the merits of the case, on the issue of lack of jurisdiction.
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