https://www.taxtmi.com/caselaws?id=361602 The SC rejected the advance ruling request regarding a DIPP notification's applicability. The Authority determined that the specific questions raised by the applicant fell outside the scope of Section 97(2) of the CGST Act. Consequently, the application was not entertained, with the Joint Commissioner's report notwithstanding. The ruling emphasized strict interpretation of permissible advance ruling categories under GST legislation. en-us Mon, 19 Mar 2018 00:00:00 +0530 Mon, 09 Jun 2025 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361602 The SC rejected the advance ruling request regarding a DIPP notification's applicability. The Authority determined that the specific questions raised by the applicant fell outside the scope of Section 97(2) of the CGST Act. Consequently, the application was not entertained, with the Joint Commissioner's report notwithstanding. The ruling emphasized strict interpretation of permissible advance ruling categories under GST legislation. Case-Laws GST Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361602