https://www.taxtmi.com/article/detailed?id=16446 Provisional assessment under GST and customs law is available where the value of supply, tax rate, or final duty liability cannot be determined with certainty and temporary business continuity requires clearance or payment on a provisional basis. Advance ruling under the CGST framework provides pre-transaction clarity on the tax treatment of proposed supplies or import arrangements and binds both the applicant and the jurisdictional officer. After a show cause notice, the statutory dispute path runs through reply, adjudication, and the appellate hierarchy, while writ jurisdiction is generally reserved for lack of jurisdiction, natural justice violations, or manifest arbitrariness. en-us Tue, 19 May 2026 08:18:37 +0530 Tue, 19 May 2026 08:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16446 Provisional assessment under GST and customs law is available where the value of supply, tax rate, or final duty liability cannot be determined with certainty and temporary business continuity requires clearance or payment on a provisional basis. Advance ruling under the CGST framework provides pre-transaction clarity on the tax treatment of proposed supplies or import arrangements and binds both the applicant and the jurisdictional officer. After a show cause notice, the statutory dispute path runs through reply, adjudication, and the appellate hierarchy, while writ jurisdiction is generally reserved for lack of jurisdiction, natural justice violations, or manifest arbitrariness. Articles Goods and Services Tax - GST Tue, 19 May 2026 08:18:37 +0530 https://www.taxtmi.com/article/detailed?id=16446