https://www.taxtmi.com/caselaws?id=401474 The application for advance ruling regarding the rejection of input tax credit due to non-payment of tax by the supplier or payment through ineligible input tax credit was rejected. The authority found that the issues raised did not fall within the scope of advance rulings under Section 97(2) of the CGST Act, 2017, as the tax had not been paid in these scenarios. Consequently, the application was deemed non-maintainable under the provisions of the CGST Act, 2017. en-us Fri, 28 Aug 2020 00:00:00 +0530 Fri, 21 Mar 2025 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401474 The application for advance ruling regarding the rejection of input tax credit due to non-payment of tax by the supplier or payment through ineligible input tax credit was rejected. The authority found that the issues raised did not fall within the scope of advance rulings under Section 97(2) of the CGST Act, 2017, as the tax had not been paid in these scenarios. Consequently, the application was deemed non-maintainable under the provisions of the CGST Act, 2017. Case-Laws GST Fri, 28 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401474