Maintainability of application— In the instant case, applicant sought advance ruling on following issue—
"HIL Renukoot, cater Bauxite from captive mines of HIL Renukoot situated in Lohardaga (Jharkhand) and Samari (Chhattisgarh) on continuous basis. Supply of Bauxite from captive mines to HIL Renukoot are made on day to day basis via Road and Road cum-Rail made. HIL Renukoot is receiving average 1,80,000 MT of Bauxite from said mines every month. Bauxite from said mines are dispatched to HIL Renukoot factory via two mode.
Complying with the provision of GST Invoicing Rules, 2017, HIL captive mines are raising GST Tax Invoice each consignment/ truck, Accordingly HIL Renukoot, is receiving (Stock transfer) said consignment along with GST invoices. The above transaction amount to more than 15000 Nos. of GST invoices to be recorded per month in our Oracle accounting system, which slow down our computer system and attract minor mistake while making GRN for said receipts on each invoices. It also create mismatch of invoices in GSTR-2 of HIL Renukoot and GSTR-1 of Mines division.
Held that— A registered person supplying taxable goods is required to raise tax invoice. In this case, supplier is registered in other states. Therefore AAR uttar pradesh has no jurisdiction with this issue, application rejected—Hindalco Industries Limited, In Re…  02 TAXLOK.COM 406 (AAR-UP)