https://www.taxtmi.com/caselaws?id=754933 The AAR, Andhra Pradesh rejected an advance ruling application concerning refund of unutilized input tax credits under sections 16(1) and 16(3)(a) of IGST Act. The applicant, a SEZ unit, sought clarification on zero rating provisions and supplier status. The authority determined the application was not maintainable under section 98 of the Act since the proper officer had already initiated action on the same subject matter, which the applicant acknowledged during hearing. en-us Wed, 21 Feb 2024 00:00:00 +0530 Wed, 07 May 2025 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754933 The AAR, Andhra Pradesh rejected an advance ruling application concerning refund of unutilized input tax credits under sections 16(1) and 16(3)(a) of IGST Act. The applicant, a SEZ unit, sought clarification on zero rating provisions and supplier status. The authority determined the application was not maintainable under section 98 of the Act since the proper officer had already initiated action on the same subject matter, which the applicant acknowledged during hearing. Case-Laws GST Wed, 21 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754933