https://www.taxtmi.com/caselaws?id=369934 The ruling authority concluded that the matter of refund of tax paid and the failure to complete registration as a Casual Taxable Person due to GSTN Portal issues did not fall under the purview of Advance Ruling. Therefore, the applicant's request for a refund was not considered eligible for an advance ruling as it did not align with the specific categories outlined in the GST Laws for seeking such rulings. The ruling highlighted the limited scope of advance rulings and clarified that issues outside the specified categories cannot be addressed through the advance ruling mechanism. en-us Wed, 26 Sep 2018 00:00:00 +0530 Wed, 05 Mar 2025 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369934 The ruling authority concluded that the matter of refund of tax paid and the failure to complete registration as a Casual Taxable Person due to GSTN Portal issues did not fall under the purview of Advance Ruling. Therefore, the applicant's request for a refund was not considered eligible for an advance ruling as it did not align with the specific categories outlined in the GST Laws for seeking such rulings. The ruling highlighted the limited scope of advance rulings and clarified that issues outside the specified categories cannot be addressed through the advance ruling mechanism. Case-Laws GST Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369934