https://www.taxtmi.com/caselaws?id=299357 The case addressed issues regarding the admissibility of input tax credit on amended invoices filed after the time limit under the CGST Act, refund of tax paid on such invoices, and the applicability of advance ruling on service receiver's matter. The Authority concluded that the questions raised did not fall under the provisions of Section 97(2) of the CGST Act, governing input tax credit admissibility. Therefore, the Advance Ruling Authority could not comment on the questions posed, and the ruling was deemed valid subject to provisions under Section 103(2) until declared void under Section 104(1) of the GST Act. en-us Fri, 18 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299357 The case addressed issues regarding the admissibility of input tax credit on amended invoices filed after the time limit under the CGST Act, refund of tax paid on such invoices, and the applicability of advance ruling on service receiver's matter. The Authority concluded that the questions raised did not fall under the provisions of Section 97(2) of the CGST Act, governing input tax credit admissibility. Therefore, the Advance Ruling Authority could not comment on the questions posed, and the ruling was deemed valid subject to provisions under Section 103(2) until declared void under Section 104(1) of the GST Act. Case-Laws GST Fri, 18 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299357