In re Indian Institute of Technology Roorkee (GST AAR Uttarakhand)
Date: June 18, 2024
Subject Matter
Advance Ruling Application Rejected for Previously Decided Issue Accepted by Applicant
Summary
The Authority for Advance Ruling (AAR) rejected the application filed by IIT Roorkee, finding it non-maintainable. The primary reason for rejection was that the issues raised in the application had already been decided in prior audit proceedings invo…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, UTTARAKHAND 1. This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/ SGST Act) and the rules made there under filed by M/s Indian Institute of Technology Roorkee, Finance And Accounts Office, Mai…