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2023 (6) TMI 1052 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESHMaintainability of Advance Ruling application - Classification of services - rate of GST - transportation of Goods through rail - amount from M/s XYZ (Foreign Company) as reimbursement without raising Invoices - treatment of GST ITC - raising of separate invoice for only Service charges for arrangement of such services - HELD THAT:- the applicant has not submitted any relevant documents, including Invoice, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment of vouchers, e-waybill and agreement copies etc. The issue on which advance ruling is sought, by the applicant appears to be hypothetical in nature, in the absence of relevant documents. Further, the applicant has not appeared for personal hearing and also declined another opportunity of personal hearing. The applicant neither submitted sufficient documents nor showed any Inclination to defend his case. Therefore we are not inclined to pronounce the ruling In the absence of proper documents - the ruling can be pronounced on the basis of proper documents in support of questions sought and not on the basis of assumption and hypothetical situation hence the application is not maintainable.
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