India Item Society ., In re
Date: January 4, 2022
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Rajiv Magoo, T R Ramnani
Subject Matter
AAR cannot decide on questions of Refund of GST paid on advances
Summary
The question asked is not covered by scope of 97 (2) of GST Act. The applicant is detailed hearing in this respect. The applicant failed to prove under which clause of the above section the said question is covered. Hence the application cannot be ad…
Preliminary e-hearing was held today. The Authorized representative of the applicant, Mr. Ammey Kuware Learned Deputy Manager, Shri Hemant Vastani Learned CA and Smt. Seema Shrivastav CEO were present. The Jurisdictional officer was absent. Application is not admitted. The question asked is as under: – Question:- Due to Pandemic and uncertainty, the exhibitors who paid the advance space rent…