https://www.taxtmi.com/caselaws?id=439974 The West Bengal AAR held that it lacks jurisdiction to rule on registration requirements in Assam for an applicant registered in West Bengal. While section 97(2)(f) permits applications regarding registration requirements, the authority can only pronounce rulings on registration matters within West Bengal's territorial limits. The AAR found that other questions regarding supplier invoices, tax charges, interstate supply procedures, and e-way bill generation also fall outside the scope of clauses under section 97(2) of the GST Act, rendering the authority unable to provide advance rulings on these matters. en-us Mon, 26 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439974 The West Bengal AAR held that it lacks jurisdiction to rule on registration requirements in Assam for an applicant registered in West Bengal. While section 97(2)(f) permits applications regarding registration requirements, the authority can only pronounce rulings on registration matters within West Bengal's territorial limits. The AAR found that other questions regarding supplier invoices, tax charges, interstate supply procedures, and e-way bill generation also fall outside the scope of clauses under section 97(2) of the GST Act, rendering the authority unable to provide advance rulings on these matters. Case-Laws GST Mon, 26 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439974