Hemanth Kumar B S (M/s. Hanuman Fashion) ., In re
Date: February 10, 2026
Subject Matter
Advance Ruling Application Seeking Refund Clarity Inadmissible Under Section 97(2) of CGST Act
Summary
The Authority for Advance Ruling (AAR) rejected the application for advance ruling filed by M/s Hanuman Fashion. The AAR held that the questions raised by the applicant regarding the claim of refund of accumulated Input Tax Credit under an Inverted D…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA M/s Hanuman Fashion, (herein after referred to as the Applicant), No.41. 2 nd and 3rd Floor, 8th Cross, 1st main Road, Prakruthi Layout, Thotadaguddahalli, Nagasandra, Bangalore-560073, having GSTIN 29AEEPH1574G1ZJ, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules…