https://www.taxtmi.com/highlights?id=50857 Scope of advance ruling authority - Section 97(2), which encompasses the questions, for the ruling by this Authority does not deal with the issue of whether a GST registration should be surrendered. Hence, it is held that this authority does not have jurisdiction to pass any ruling on such matters. en-us Mon, 23 Dec 2019 17:40:56 +0530 Mon, 23 Dec 2019 17:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50857 Scope of advance ruling authority - Section 97(2), which encompasses the questions, for the ruling by this Authority does not deal with the issue of whether a GST registration should be surrendered. Hence, it is held that this authority does not have jurisdiction to pass any ruling on such matters. Highlights GST Mon, 23 Dec 2019 17:40:56 +0530 https://www.taxtmi.com/highlights?id=50857