https://www.taxtmi.com/article/detailed?id=11265 The Authority for Advance Ruling may admit or reject an application after examining records and hearing parties; rejection requires prior hearing and written reasons communicated to applicant and concerned officer. Key admissibility grounds are pending or decided proceedings on the same question, lack of territorial or subject-matter jurisdiction, issues beyond the statutory scope of advance rulings, and other case-specific factors (including infructuousness). Case examples illustrate rejections where show-cause notices, investigations, anti-evasion or legal proceedings, prior AAR decisions, jurisdictional defects, or changed facts precluded admission. en-us Thu, 30 Mar 2023 10:14:40 +0530 Thu, 30 Mar 2023 10:14:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11265 The Authority for Advance Ruling may admit or reject an application after examining records and hearing parties; rejection requires prior hearing and written reasons communicated to applicant and concerned officer. Key admissibility grounds are pending or decided proceedings on the same question, lack of territorial or subject-matter jurisdiction, issues beyond the statutory scope of advance rulings, and other case-specific factors (including infructuousness). Case examples illustrate rejections where show-cause notices, investigations, anti-evasion or legal proceedings, prior AAR decisions, jurisdictional defects, or changed facts precluded admission. Articles Goods and Services Tax - GST Thu, 30 Mar 2023 10:14:40 +0530 https://www.taxtmi.com/article/detailed?id=11265