https://www.taxtmi.com/article/detailed?id=15694 Advance rulings under the GST Act are binding only in personam on the applicant and the concerned officer in respect of that applicant; a separately registered establishment is a distinct person and thus an advance ruling for one registration does not bind another. Adjudicating authorities must independently examine replies to show cause notices and apply their minds rather than relying on an advance ruling issued in respect of a different registrant. en-us Sat, 03 Jan 2026 11:12:57 +0530 Sat, 03 Jan 2026 11:12:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15694 Advance rulings under the GST Act are binding only in personam on the applicant and the concerned officer in respect of that applicant; a separately registered establishment is a distinct person and thus an advance ruling for one registration does not bind another. Adjudicating authorities must independently examine replies to show cause notices and apply their minds rather than relying on an advance ruling issued in respect of a different registrant. Articles Goods and Services Tax - GST Sat, 03 Jan 2026 11:12:57 +0530 https://www.taxtmi.com/article/detailed?id=15694