Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
AAR Rejects GST ITC Refund Clarification Application citing Jurisdictional Restrictions u/s 97(2)
GSTOther Legal Matters
The AAR has rejected a GST ITC refund clarification application, citing "jurisdictional restrictions" under Section 97(2). The ruling clarifies that a taxpayer cannot seek an advance ruling on a matter related to refunds, as it falls outside the purview of the provision. This decision serves as a crucial reminder to taxpayers to be aware of the scope and limitations of the advance ruling mechanism.
