https://www.taxtmi.com/caselaws?id=782767 The AAR (Gujarat) declined to admit the applicant's advance ruling application under Section 98(2) of the CGST Act. The Authority held that since the applicant was already registered under GST, the query did not concern "requirement of registration" but rather the permissibility of multiple registrations at the same premises, which does not fall within any of the specified questions under Section 97(2). The AAR further observed that any ruling would bind only the applicant, not its clients, rendering the request misconceived. Reliance placed on prior Kerala AAR rulings was rejected, noting those authorities had not examined admissibility on the same parameters. The application was rejected as not maintainable. en-us Wed, 19 Nov 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782767 The AAR (Gujarat) declined to admit the applicant's advance ruling application under Section 98(2) of the CGST Act. The Authority held that since the applicant was already registered under GST, the query did not concern "requirement of registration" but rather the permissibility of multiple registrations at the same premises, which does not fall within any of the specified questions under Section 97(2). The AAR further observed that any ruling would bind only the applicant, not its clients, rendering the request misconceived. Reliance placed on prior Kerala AAR rulings was rejected, noting those authorities had not examined admissibility on the same parameters. The application was rejected as not maintainable. Case-Laws GST Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782767