https://www.taxtmi.com/highlights?id=63380 Maintainability of application - in any case the definition of advance ruling does not permit making of an application in relation to the supply of services already undertaken for a long period of two years in pursuance of an agreement which had expired long before the making of the application seeking advance ruling - the questions involving claim of extension of the two years contract agreement for supply of service for further period of one and a half years, creation of such an extension document at a stage far later than the date of filing application seeking advance ruling and non-existence of evidence showing submission of such an extension letter to the AAR lose their relevance - AAAR en-us Wed, 11 May 2022 13:24:51 +0530 Wed, 11 May 2022 13:24:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63380 Maintainability of application - in any case the definition of advance ruling does not permit making of an application in relation to the supply of services already undertaken for a long period of two years in pursuance of an agreement which had expired long before the making of the application seeking advance ruling - the questions involving claim of extension of the two years contract agreement for supply of service for further period of one and a half years, creation of such an extension document at a stage far later than the date of filing application seeking advance ruling and non-existence of evidence showing submission of such an extension letter to the AAR lose their relevance - AAAR Highlights GST Wed, 11 May 2022 13:24:51 +0530 https://www.taxtmi.com/highlights?id=63380