https://www.taxtmi.com/caselaws?id=447204 Advance ruling jurisdiction is confined to the specific questions enumerated in the GST statute, and a request on continuation or reversal of unutilised compensation cess credit fell outside that exhaustive scope. Because proceedings on the same issue were already pending under the Act, the application was also barred from admission. The Authority further noted that investigation proceedings had been initiated and that the application involved misdeclared facts. On these grounds, the application was held not admissible and was rejected. en-us Fri, 26 May 2023 00:00:00 +0530 Wed, 23 Apr 2025 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447204 Advance ruling jurisdiction is confined to the specific questions enumerated in the GST statute, and a request on continuation or reversal of unutilised compensation cess credit fell outside that exhaustive scope. Because proceedings on the same issue were already pending under the Act, the application was also barred from admission. The Authority further noted that investigation proceedings had been initiated and that the application involved misdeclared facts. On these grounds, the application was held not admissible and was rejected. Case-Laws GST Fri, 26 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447204