https://www.taxtmi.com/caselaws?id=756122 The AAR-Kerala rejected an advance ruling application filed by the applicant regarding ITC reversal and credit note treatment. While questions on ITC liability reversal and eligibility based on original invoices fell within Section 97(2)(d) of CGST Act, questions regarding GSTR-3B and GSTR-2A mismatch and supplier's incorrect output tax liability reduction were outside AAR's jurisdiction. The application was rejected under Section 98(2) first proviso as proceedings under Section 61 (GST ASMT-10 notice dated 09.07.2020) were already pending against the applicant when the advance ruling application was filed on 19.08.2021. en-us Fri, 29 Dec 2023 00:00:00 +0530 Wed, 07 May 2025 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756122 The AAR-Kerala rejected an advance ruling application filed by the applicant regarding ITC reversal and credit note treatment. While questions on ITC liability reversal and eligibility based on original invoices fell within Section 97(2)(d) of CGST Act, questions regarding GSTR-3B and GSTR-2A mismatch and supplier's incorrect output tax liability reduction were outside AAR's jurisdiction. The application was rejected under Section 98(2) first proviso as proceedings under Section 61 (GST ASMT-10 notice dated 09.07.2020) were already pending against the applicant when the advance ruling application was filed on 19.08.2021. Case-Laws GST Fri, 29 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756122