Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Advance ruling jurisdiction under section 97 of the CGST Act does not extend to questions seeking guidance on the sufficiency of documentary evidence for proving that supplies to SEZ units or developers are for authorised operations. The applicant asked whether LOA or eligibility certificate evidence was enough for zero-rated treatment, or whether invoice endorsement by the Specified Officer was mandatory, but the Authority held these issues did not fall within any category listed in section 97(2), such as classification, notification applicability, time or value of supply, input tax credit, tax liability, registration, or whether an activity amounts to supply. It therefore declined to answer all three questions and left the merits of zero-rating and endorsement requirements unexamined.
Advance ruling jurisdiction under section 97 of the CGST Act does not extend to questions seeking guidance on the sufficiency of documentary evidence for proving that supplies to SEZ units or developers are for authorised operations. The applicant asked whether LOA or eligibility certificate evidence was enough for zero-rated treatment, or whether invoice endorsement by the Specified Officer was mandatory, but the Authority held these issues did not fall within any category listed in section 97(2), such as classification, notification applicability, time or value of supply, input tax credit, tax liability, registration, or whether an activity amounts to supply. It therefore declined to answer all three questions and left the merits of zero-rating and endorsement requirements unexamined.
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