https://www.taxtmi.com/caselaws?id=421670 AAR Gujarat rejected an advance ruling application regarding transfer of ITC closing balance and merger of GSTIN registrations. The Authority held that the application was non-maintainable as it fell outside the statutory jurisdiction defined under Section 97(2) of CGST Act. Following JSW Energy Limited v. Union of India, the AAR determined it cannot rule on matters beyond its carved-out functional jurisdiction, distinguishing between CGST Rules and Notifications under Section 97(2)(b). The application was rejected for lack of maintainability. en-us Tue, 12 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421670 AAR Gujarat rejected an advance ruling application regarding transfer of ITC closing balance and merger of GSTIN registrations. The Authority held that the application was non-maintainable as it fell outside the statutory jurisdiction defined under Section 97(2) of CGST Act. Following JSW Energy Limited v. Union of India, the AAR determined it cannot rule on matters beyond its carved-out functional jurisdiction, distinguishing between CGST Rules and Notifications under Section 97(2)(b). The application was rejected for lack of maintainability. Case-Laws GST Tue, 12 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421670