https://www.taxtmi.com/caselaws?id=787584 An application seeking directions on refund of accumulated input tax credit under the inverted duty structure was outside the Advance Ruling Authority's jurisdiction because refund quantification and sanction fall under the GST refund mechanism, not the limited questions listed for advance ruling. The scope of section 95(a) read with section 97(2) of the CGST Act confines advance rulings to specified matters, and refund of accumulated input tax credit under section 54 is not one of them. The Authority therefore held that such a refund request was not maintainable before it and rejected the application. en-us Wed, 11 Feb 2026 00:00:00 +0530 Mon, 09 Mar 2026 07:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787584 An application seeking directions on refund of accumulated input tax credit under the inverted duty structure was outside the Advance Ruling Authority's jurisdiction because refund quantification and sanction fall under the GST refund mechanism, not the limited questions listed for advance ruling. The scope of section 95(a) read with section 97(2) of the CGST Act confines advance rulings to specified matters, and refund of accumulated input tax credit under section 54 is not one of them. The Authority therefore held that such a refund request was not maintainable before it and rejected the application. Case-Laws GST Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787584