https://www.taxtmi.com/caselaws?id=756123 The AAR Kerala rejected an advance ruling application regarding job-worker obligations for delivery notes and e-way bills when principals don't issue delivery notes, and valuation requirements pre and post job work. The authority determined the questions fell outside section 97(2) of CGST/KSGST Act 2017's scope. Under section 98, applications can be rejected after examination if questions are already pending or decided in proceedings involving the applicant under CGST/SGST Act provisions. The applicant failed to raise other related or associated questions as required. en-us Fri, 29 Dec 2023 00:00:00 +0530 Wed, 07 May 2025 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756123 The AAR Kerala rejected an advance ruling application regarding job-worker obligations for delivery notes and e-way bills when principals don't issue delivery notes, and valuation requirements pre and post job work. The authority determined the questions fell outside section 97(2) of CGST/KSGST Act 2017's scope. Under section 98, applications can be rejected after examination if questions are already pending or decided in proceedings involving the applicant under CGST/SGST Act provisions. The applicant failed to raise other related or associated questions as required. Case-Laws GST Fri, 29 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756123