https://www.taxtmi.com/caselaws?id=791951 Advance ruling jurisdiction is limited to questions arising from a specific supply of goods or services undertaken or proposed by the applicant. Where an application seeks general clarification on hypothetical scenarios, without a concrete transaction, contractual arrangement, or factual matrix from the applicant's own business, it falls outside Section 95(a) and Section 97(2). Questions framed as broad tax queries or advisory issues for third parties are not admissible under the advance ruling mechanism, which is not meant to provide opinions in the abstract. The application was therefore held not maintainable and rejected without examination of the merits. en-us Tue, 28 Apr 2026 00:00:00 +0530 Wed, 20 May 2026 08:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791951 Advance ruling jurisdiction is limited to questions arising from a specific supply of goods or services undertaken or proposed by the applicant. Where an application seeks general clarification on hypothetical scenarios, without a concrete transaction, contractual arrangement, or factual matrix from the applicant's own business, it falls outside Section 95(a) and Section 97(2). Questions framed as broad tax queries or advisory issues for third parties are not admissible under the advance ruling mechanism, which is not meant to provide opinions in the abstract. The application was therefore held not maintainable and rejected without examination of the merits. Case-Laws GST Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791951