https://www.taxtmi.com/caselaws?id=376571 The AAR, Maharashtra rejected an advance ruling application under Section 97 of the GST Act for non-maintainability. The applicant, being a recipient of leased circuit facility services rather than a supplier, failed to satisfy conditions under Section 95 of the CGST Act. Since the applicant was not paying taxes under reverse charge mechanism on the transaction, they were not eligible to obtain advance ruling. The application was dismissed as not maintainable. en-us Wed, 23 Jan 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376571 The AAR, Maharashtra rejected an advance ruling application under Section 97 of the GST Act for non-maintainability. The applicant, being a recipient of leased circuit facility services rather than a supplier, failed to satisfy conditions under Section 95 of the CGST Act. Since the applicant was not paying taxes under reverse charge mechanism on the transaction, they were not eligible to obtain advance ruling. The application was dismissed as not maintainable. Case-Laws GST Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376571