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2022 (4) TMI 1336 - AAR - GSTMaintainability of Advance Ruling application - Transfer closing balance of ITC from present GSTIN to existing GSTIN - merger of present GSTIN to existing GSTIN - transfer of all business assets and liabilities to the said existing GST registration - additional liability towards payment of Tax or reversal of ITC will arise on the Applicant on account of merger of its GSTIN with GSTIN or not - HELD THAT:- With the Hon’ble High Court in JSW ENERGY LIMITED VERSUS UNION OF INDIA AND ORS. [2019 (6) TMI 717 - BOMBAY HIGH COURT], this Authority finds it legal and proper to pass Rulings, as per section 95(a), on matters as stipulated in section 97(2)(b). It is overreach and encroachment to Rule on matters beyond our statutory and functional jurisdiction as defined in Section 97(2) CGST Act. For to pass Rulings on those matters pertaining to GST scheme of law, beyond the jurisdiction carved in Section 97(2) CGST Act is not proper and legal. For if the submission of Shri Vaja is to be favoured upon by us, issues such as validity of a Notification/ constitutionality or legality of a Notification etal would also have to be admissible as maintainability of AAR Application. There are no reason to substitute the phrase ‘CGST Rules’ for the word ‘Notification’ referred to in section 97(2)(b). There are no merit in this submission and it is held that AAR has its carved out functional jurisdiction to pass Rulings as per Section 97(2). The subject Application non maintainable and hereby rejected.
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