https://www.taxtmi.com/caselaws?id=787171 Whether an advance ruling denying maintainability for lack of documentary material can stand is decided by reference to appellate power to confirm or modify the ruling; where the original authority did not adjudicate substantive classification or rate because documents and test reports were absent, newly produced invoices and records must be verified for factual accuracy and relevance before determination. The appropriate remedy is to set aside the impugned ruling and remit the matter for fresh consideration by the Authority for Advance Ruling with verification of documents and an adequate opportunity of hearing. en-us Wed, 25 Feb 2026 00:00:00 +0530 Fri, 27 Feb 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787171 Whether an advance ruling denying maintainability for lack of documentary material can stand is decided by reference to appellate power to confirm or modify the ruling; where the original authority did not adjudicate substantive classification or rate because documents and test reports were absent, newly produced invoices and records must be verified for factual accuracy and relevance before determination. The appropriate remedy is to set aside the impugned ruling and remit the matter for fresh consideration by the Authority for Advance Ruling with verification of documents and an adequate opportunity of hearing. Case-Laws GST Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787171