AAR: Rejects application as not ‘maintainable’ citing supply as not proposed to be undertaken

Maharashtra AAR rejects the advance ruling application as not being maintainable holding that applicant is not undertaking or not proposing to undertake supply of goods or services or both; Explains, in terms of section 95 even if the question raised by the applicant is specified in section 97 (2) but if the supply of goods or services or both are not being undertaken or not proposed to be undertaken then the same is not covered by the Advance Ruling provisions; Noting t...