https://www.taxtmi.com/caselaws?id=780640 AAR held the applicant's queries about sufficiency of delivery challans and e-way bills and other procedural/documentation requirements for moving machinery are purely compliance-related and fall outside the matters listed in Section 97(2) of the CGST/APGST Act. Since advance rulings are confined to the specific issues enumerated in s.97(2) (e.g., classification, tax liability, ITC), the application was held not maintainable and rejected as non-admissible under s.97(2). en-us Tue, 16 Sep 2025 00:00:00 +0530 Mon, 03 Nov 2025 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780640 AAR held the applicant's queries about sufficiency of delivery challans and e-way bills and other procedural/documentation requirements for moving machinery are purely compliance-related and fall outside the matters listed in Section 97(2) of the CGST/APGST Act. Since advance rulings are confined to the specific issues enumerated in s.97(2) (e.g., classification, tax liability, ITC), the application was held not maintainable and rejected as non-admissible under s.97(2). Case-Laws GST Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780640