https://www.taxtmi.com/caselaws?id=786354 An advance ruling application seeking refund of unutilised input tax credit arising from an inverted duty structure for manufacture and supply of 100% cotton yarn was held outside the scope of advance rulings because the applicant is a consultant acting for a client and the question does not relate to supplies undertaken or proposed by the applicant; the application is therefore liable to be rejected. The authority noted that an application may be rejected where the question is already decided in other proceedings and reiterated that rulings are binding but void ab initio if obtained by fraud or suppression of material facts. en-us Mon, 12 Jan 2026 00:00:00 +0530 Wed, 11 Feb 2026 09:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786354 An advance ruling application seeking refund of unutilised input tax credit arising from an inverted duty structure for manufacture and supply of 100% cotton yarn was held outside the scope of advance rulings because the applicant is a consultant acting for a client and the question does not relate to supplies undertaken or proposed by the applicant; the application is therefore liable to be rejected. The authority noted that an application may be rejected where the question is already decided in other proceedings and reiterated that rulings are binding but void ab initio if obtained by fraud or suppression of material facts. Case-Laws GST Mon, 12 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786354