https://www.taxtmi.com/caselaws?id=776931 AAR held the applicant's advance ruling application inadmissible and dismissed it for falling outside the scope of Section 97(2) CGST Act. The dispute arose from an internal accounting error and alleged misposting of tax paid between the applicant and its supplier; AAR found the matter did not concern admissibility of ITC under Section 97(2)(d) and thus could not direct the supplier. The Authority noted the applicant could have rectified the error through annual returns and that an advance ruling applies only to issues concerning the applicant's own proposed or existing supplies. en-us Mon, 14 Jul 2025 00:00:00 +0530 Thu, 21 Aug 2025 08:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776931 AAR held the applicant's advance ruling application inadmissible and dismissed it for falling outside the scope of Section 97(2) CGST Act. The dispute arose from an internal accounting error and alleged misposting of tax paid between the applicant and its supplier; AAR found the matter did not concern admissibility of ITC under Section 97(2)(d) and thus could not direct the supplier. The Authority noted the applicant could have rectified the error through annual returns and that an advance ruling applies only to issues concerning the applicant's own proposed or existing supplies. Case-Laws GST Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776931