https://www.taxtmi.com/caselaws?id=421474 The AAR Tamil Nadu dismissed an advance ruling application filed by an EOU regarding IGST payment procedures and refund entitlements on imports/exports. The authority held that questions relating to tax refunds fall outside its jurisdiction under Section 97(2) of GST Act. Additionally, the applicant, being a recipient of supplies rather than a supplier, lacked eligibility to seek advance ruling under Section 95(a), which restricts applications to suppliers only. The authority concluded it had no jurisdiction to admit questions concerning refund of taxes paid or procurement procedures for EOUs. en-us Thu, 31 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421474 The AAR Tamil Nadu dismissed an advance ruling application filed by an EOU regarding IGST payment procedures and refund entitlements on imports/exports. The authority held that questions relating to tax refunds fall outside its jurisdiction under Section 97(2) of GST Act. Additionally, the applicant, being a recipient of supplies rather than a supplier, lacked eligibility to seek advance ruling under Section 95(a), which restricts applications to suppliers only. The authority concluded it had no jurisdiction to admit questions concerning refund of taxes paid or procurement procedures for EOUs. Case-Laws GST Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421474