https://www.taxtmi.com/caselaws?id=786355 Admissibility of an advance ruling was denied because identical issues were already the subject of pending assessment proceedings. The authority reasoned that notices and adjudication orders preceded the applicant's effective filing: an assessment notice and GST scrutiny occurred before or contemporaneously with the online filing, and the manual filing with required signed enclosures was completed only after departmental insistence and significant delay. Procedural guidance on manual filing was noted but did not cure the timing defect. Because the first proviso to the advance ruling admissibility provision bars applications where proceedings on the same question are pending, the AAR rejected the application. en-us Thu, 22 Jan 2026 00:00:00 +0530 Wed, 11 Feb 2026 09:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786355 Admissibility of an advance ruling was denied because identical issues were already the subject of pending assessment proceedings. The authority reasoned that notices and adjudication orders preceded the applicant's effective filing: an assessment notice and GST scrutiny occurred before or contemporaneously with the online filing, and the manual filing with required signed enclosures was completed only after departmental insistence and significant delay. Procedural guidance on manual filing was noted but did not cure the timing defect. Because the first proviso to the advance ruling admissibility provision bars applications where proceedings on the same question are pending, the AAR rejected the application. Case-Laws GST Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786355