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    <title>2025 (2) TMI 724 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN</title>
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    <description>AAR Rajasthan rejected an advance ruling application concerning GST search procedures, including whether searches can be conducted at locations other than those specified in warrants, seizure of cash and valuables from unspecified places, and confiscation of seized cash. The authority found the questions did not fall under section 97(2) of the GST Act and were already decided by Assistant Commissioner CGST Ajmer. The application was rejected for lack of admissibility, and the applicant&#039;s withdrawal request was accepted.</description>
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      <description>AAR Rajasthan rejected an advance ruling application concerning GST search procedures, including whether searches can be conducted at locations other than those specified in warrants, seizure of cash and valuables from unspecified places, and confiscation of seized cash. The authority found the questions did not fall under section 97(2) of the GST Act and were already decided by Assistant Commissioner CGST Ajmer. The application was rejected for lack of admissibility, and the applicant&#039;s withdrawal request was accepted.</description>
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