Advance ruling application rejected for issues outside GST scope and non-payment of the prescribed fee.

An advance ruling application was not maintainable because the questions on condonation of delay in filing ITC-01 and availment of input tax credit on closing stock did not fall within the categories specified in section 97(2) of the GST Act. The application was also defective for non-payment of the prescribed fee under section 97(1) read with the rules. On those grounds, the Authority declined to entertain the request and rejected the application.

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Issues: Whether the application seeking advance ruling on condonation of delay in filing ITC-01 and availment of input tax credit on closing stock was maintainable when the questions raised were outside the scope of section 97(2) and the prescribed fee had not been paid.

Analysis: The questions raised by the applicant did not fall within any of the categories enumerated in section 97(2) of the GST Act. The application was also not accompanied by the requisite fee prescribed for an advance ruling application under section 97(1) read with the relevant rules. In these circumstances, the Authority found no basis to entertain the application for a ruling.

Conclusion: The application was not maintainable and was rejected.

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