Home Case Index All Cases GST GST + AAR GST - 2018 (11) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
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.
|