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    <title>2024 (6) TMI 226 - APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN</title>
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    <description>An advance ruling application is maintainable where the underlying supply stream is ongoing on the date of filing, because the phrase &quot;being undertaken&quot; covers continuing contractual supplies as well as proposed supplies. A recurring canteen-service arrangement that remained operative when the application was filed fell within this scope, so the authority was required to consider the matter on merits rather than reject it for want of maintainability. The lower authority&#039;s rejection on maintainability was therefore set aside.</description>
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      <description>An advance ruling application is maintainable where the underlying supply stream is ongoing on the date of filing, because the phrase &quot;being undertaken&quot; covers continuing contractual supplies as well as proposed supplies. A recurring canteen-service arrangement that remained operative when the application was filed fell within this scope, so the authority was required to consider the matter on merits rather than reject it for want of maintainability. The lower authority&#039;s rejection on maintainability was therefore set aside.</description>
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