AAAR Cannot Exceed Appeal Limits: Rajasthan HC Expunges ITC Views on Valuation of Refurbished Used Cars under GST Notification

The Rajasthan High Court has expunged the views of the AAAR (Appellate Authority for Advance Ruling) on the valuation of refurbished used cars under GST notification, ruling that the "AAAR cannot exceed appeal limits." The court clarified that the appellate authority's jurisdiction is limited to the specific issues raised in the appeal. By venturing into broader issues like valuation that were not part of the original dispute, the AAAR acted beyond its legal authority. This decision provides a critical check on the powers of appellate bodies, ensuring they remain within their statutory bounds.