Acme Holding ., In re
Date: March 7, 2022
Subject Matter
AAR cannot decide if invoice raised by applicant to its customer can be considered to be a valid tax invoice
Summary
Question is not regarding determination of liability to pay tax but pertains to whether the invoice raised by Acme to its customer be considered to be a valid tax invoice. The subject application is not maintainable as it does not fall under th…
Brief Facts: M/s Acme Holding, hereinafter referred to as Acme for the sake of brevity, has carried out job work of fabrication services on the goods supplied by its GST registered customer for the period FY 17-18 and FY 18-19. Acme submits that it did not charge GST and cleared the goods on job work invoice; while filing GSTR-1 as well as GSTR-3B of respective periods, Acme filed such transaction…