https://www.taxtmi.com/caselaws?id=420736 The AAR rejected an application for advance ruling regarding time of supply for invoices issued in August 2021 and exports in September 2021. The application was dismissed on two grounds: it was not filed in the prescribed FORM GST ARA-01 format initially, and more significantly, the issue had already been decided by the proper officer through a show cause notice (FORM GST RFD-08) related to the applicant's refund claim. Section 98(2) of the GST Act prohibits admission of applications where matters are already decided in proceedings. en-us Tue, 29 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420736 The AAR rejected an application for advance ruling regarding time of supply for invoices issued in August 2021 and exports in September 2021. The application was dismissed on two grounds: it was not filed in the prescribed FORM GST ARA-01 format initially, and more significantly, the issue had already been decided by the proper officer through a show cause notice (FORM GST RFD-08) related to the applicant's refund claim. Section 98(2) of the GST Act prohibits admission of applications where matters are already decided in proceedings. Case-Laws GST Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420736