https://www.taxtmi.com/caselaws?id=393042 An advance ruling application cannot be rejected at the threshold merely because it involves place of supply where that issue forms an essential component of the broader question of liability to pay tax under the CGST advance ruling provisions. The High Court held that Section 97(2) is not to be read in an unduly narrow or hyper-technical manner: although place of supply is not separately listed, it may still be examined when the applicant seeks a ruling on whether a supply is taxable in India, including whether it qualifies as export of services. The rejection order was therefore unsustainable, and the matter was remitted for fresh adjudication on merits. en-us Mon, 03 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393042 An advance ruling application cannot be rejected at the threshold merely because it involves place of supply where that issue forms an essential component of the broader question of liability to pay tax under the CGST advance ruling provisions. The High Court held that Section 97(2) is not to be read in an unduly narrow or hyper-technical manner: although place of supply is not separately listed, it may still be examined when the applicant seeks a ruling on whether a supply is taxable in India, including whether it qualifies as export of services. The rejection order was therefore unsustainable, and the matter was remitted for fresh adjudication on merits. Case-Laws GST Mon, 03 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393042