https://www.taxtmi.com/caselaws?id=770832 An advance ruling application may be rejected under section 98(2) of the CGST Act, 2017 where it fails to disclose the essential facts and material particulars needed to examine the questions raised. Here, the application did not provide a proper factual foundation, including adequate details of the applicant's business activity, supplies or inputs, and the supporting material was not shown to be relevant. The application was also treated as vague and incomplete, and the Authority held that section 98(2) permitted rejection after examination and hearing. The application was therefore rightly rejected for want of necessary particulars. en-us Wed, 30 Apr 2025 00:00:00 +0530 Fri, 16 May 2025 08:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770832 An advance ruling application may be rejected under section 98(2) of the CGST Act, 2017 where it fails to disclose the essential facts and material particulars needed to examine the questions raised. Here, the application did not provide a proper factual foundation, including adequate details of the applicant's business activity, supplies or inputs, and the supporting material was not shown to be relevant. The application was also treated as vague and incomplete, and the Authority held that section 98(2) permitted rejection after examination and hearing. The application was therefore rightly rejected for want of necessary particulars. Case-Laws GST Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770832