https://www.taxtmi.com/article/detailed?id=13239 The proviso to Section 98(2) CGST Act bars admission only where the question was already pending or decided as of the application filing date; subsequent issuance of pre-show cause notices does not prevent the authority from admitting and deciding the advance ruling application on merits. The authority must pronounce the advance ruling within the prescribed period and, where admitted, dispose of the application notwithstanding later-initiated proceedings. Advance rulings bind both the applicant and the concerned officer. en-us Mon, 23 Dec 2024 10:31:42 +0530 Mon, 23 Dec 2024 10:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13239 The proviso to Section 98(2) CGST Act bars admission only where the question was already pending or decided as of the application filing date; subsequent issuance of pre-show cause notices does not prevent the authority from admitting and deciding the advance ruling application on merits. The authority must pronounce the advance ruling within the prescribed period and, where admitted, dispose of the application notwithstanding later-initiated proceedings. Advance rulings bind both the applicant and the concerned officer. Articles Goods and Services Tax - GST Mon, 23 Dec 2024 10:31:42 +0530 https://www.taxtmi.com/article/detailed?id=13239