Advance Ruling rejection where the question is pending or already decided must be issued with reasons in a speaking order. Compulsory rejection of an Advance Ruling application is required where the question it raises is already pending before, or is the same as a question already decided by, appellate or judicial bodies; is the same as a question pending in any proceedings in the applicant's case under the Act; or is the same as a question already decided by the adjudicating authority or assessing authority. Rejection must be by a speaking order stating reasons.