https://www.taxtmi.com/highlights?id=97260 Application maintainability was questioned where the applicant initially failed to produce purchase and sales invoices and product brochure; the appellate power to confirm or modify an advance ruling exists but no merits determination was possible on the record. The applicant subsequently furnished invoices and offered further documents at hearing; those materials require factual verification and assessment for relevance. The appellate body set aside the impugned non maintainability ruling and remanded the matter to the Advance Ruling Authority for fresh examination and decision in light of the newly produced records. en-us Fri, 27 Feb 2026 13:27:16 +0530 Fri, 27 Feb 2026 13:27:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97260 Application maintainability was questioned where the applicant initially failed to produce purchase and sales invoices and product brochure; the appellate power to confirm or modify an advance ruling exists but no merits determination was possible on the record. The applicant subsequently furnished invoices and offered further documents at hearing; those materials require factual verification and assessment for relevance. The appellate body set aside the impugned non maintainability ruling and remanded the matter to the Advance Ruling Authority for fresh examination and decision in light of the newly produced records. Highlights GST Fri, 27 Feb 2026 13:27:16 +0530 https://www.taxtmi.com/highlights?id=97260