Registration under GST — The applicant would like to know whether the registration under the GST Act should be surrendered.
The question which has been raised by the applicant is not pertaining to any of the matters mentioned in Section 97 (2) of the GST Act. In other words, Section 97(2), which encompasses the questions, for the ruling by this Authority does not deal with the issue of whether a GST registration should be surrendered. Hence, it is held that this authority does not have jurisdiction to pass any ruling on such matters. — Maneckji Cooper Education Trust, In Re…  19 TAXLOK.COM 035 (AAR-Maharashtra)