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    <title>2026 (4) TMI 591 - BOMBAY HIGH COURT</title>
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    <description>Where an advance ruling order expressly left the place-of-supply issue undecided, and a separate adjudication order classifying the services as intermediary services was already under appeal, the HC held that those issues should be pursued before the appellate forum on their own merits. The Court directed that the pending appeal be decided independently and without being influenced by the Appellate Authority for Advance Ruling order, and it kept all contentions open. The petitioner was permitted to raise every issue arising from the adjudication order in that appeal.</description>
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      <description>Where an advance ruling order expressly left the place-of-supply issue undecided, and a separate adjudication order classifying the services as intermediary services was already under appeal, the HC held that those issues should be pursued before the appellate forum on their own merits. The Court directed that the pending appeal be decided independently and without being influenced by the Appellate Authority for Advance Ruling order, and it kept all contentions open. The petitioner was permitted to raise every issue arising from the adjudication order in that appeal.</description>
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