https://www.taxtmi.com/caselaws?id=415379 The Advance Ruling Authority determined that the application regarding liability to pay tax under reverse charge, despite tax already paid under forward charge, did not fall within the scope of Section 97 of the CGST Act. Therefore, the Authority could not provide a ruling on the matter, citing it as beyond their jurisdiction. The ruling was disposed of, subject to the provisions of the GST Act, and deemed valid unless declared void under specific provisions of the law. en-us Thu, 17 Jun 2021 00:00:00 +0530 Sat, 29 Mar 2025 13:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415379 The Advance Ruling Authority determined that the application regarding liability to pay tax under reverse charge, despite tax already paid under forward charge, did not fall within the scope of Section 97 of the CGST Act. Therefore, the Authority could not provide a ruling on the matter, citing it as beyond their jurisdiction. The ruling was disposed of, subject to the provisions of the GST Act, and deemed valid unless declared void under specific provisions of the law. Case-Laws GST Thu, 17 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415379