AAR : Rejects application relating to issue of refund of tax paid by casual taxable person (CTP)

Kerala rejects application relating to refund of tax paid as applicant could not complete registration as Casual Taxable Person due to GSTN Portal problems; Refers to section 97(2) of the CGST Act, 2017 to state that said matter is not covered under the purview of Advance Ruling : Kerala AAR...