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    <description>The SC rejected an advance ruling application due to lack of specified questions under the GST Act. The applicant failed to articulate clear legal queries in FORM GST ARA-01, rendering the application inadmissible. The court emphasized the requirement of precise legal questions in advance ruling requests, leading to application dismissal.</description>
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      <description>The SC rejected an advance ruling application due to lack of specified questions under the GST Act. The applicant failed to articulate clear legal queries in FORM GST ARA-01, rendering the application inadmissible. The court emphasized the requirement of precise legal questions in advance ruling requests, leading to application dismissal.</description>
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