https://www.taxtmi.com/caselaws?id=791218 Where an appeal introduces a factual matrix materially different from the facts placed before the original advance ruling authority, the appellate authority cannot properly test the correctness of the ruling on the existing record. The appropriate course is remand for fresh adjudication on the corrected factual foundation, with observance of natural justice. The matter was therefore sent back to the original authority for reconsideration. en-us Fri, 24 Apr 2026 00:00:00 +0530 Thu, 07 May 2026 07:08:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791218 Where an appeal introduces a factual matrix materially different from the facts placed before the original advance ruling authority, the appellate authority cannot properly test the correctness of the ruling on the existing record. The appropriate course is remand for fresh adjudication on the corrected factual foundation, with observance of natural justice. The matter was therefore sent back to the original authority for reconsideration. Case-Laws GST Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791218