https://www.taxtmi.com/caselaws?id=770830 AAR rejected an application seeking clarification on Input Tax Credit (ITC) refund restrictions. The Authority determined that refund-related questions fall outside the seven specified issues in Section 97(2) of the CGST Act. Consequently, the application was dismissed for lacking jurisdictional basis, with the ruling emphasizing strict interpretation of advance ruling provisions and limiting the scope of permissible inquiries. en-us Wed, 30 Apr 2025 00:00:00 +0530 Fri, 16 May 2025 08:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770830 AAR rejected an application seeking clarification on Input Tax Credit (ITC) refund restrictions. The Authority determined that refund-related questions fall outside the seven specified issues in Section 97(2) of the CGST Act. Consequently, the application was dismissed for lacking jurisdictional basis, with the ruling emphasizing strict interpretation of advance ruling provisions and limiting the scope of permissible inquiries. Case-Laws GST Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770830