https://www.taxtmi.com/caselaws?id=778861 HC held the authority erred in declining to entertain the renewal application on account of a show-cause notice issued after the application was filed. Relying on precedents, the Court ruled that pendency before an adjudicating authority must exist on the date of filing the advance-ruling/renewal application, not on the decision date; a subsequently issued show-cause cannot bar disposal on merits. The impugned order was set aside and the matter remitted to the adjudicating authority for fresh disposal of the show-cause notice in accordance with law. en-us Tue, 16 Sep 2025 00:00:00 +0530 Wed, 24 Sep 2025 08:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778861 HC held the authority erred in declining to entertain the renewal application on account of a show-cause notice issued after the application was filed. Relying on precedents, the Court ruled that pendency before an adjudicating authority must exist on the date of filing the advance-ruling/renewal application, not on the decision date; a subsequently issued show-cause cannot bar disposal on merits. The impugned order was set aside and the matter remitted to the adjudicating authority for fresh disposal of the show-cause notice in accordance with law. Case-Laws Customs Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778861