https://www.taxtmi.com/caselaws?id=792231 An unchallenged advance ruling remained binding on the authorities under Section 103(2) of the CGST Act until treated as void under Section 104(1); the impugned show cause notice, issued in conflict with that finality, was therefore without foundation and could not be sustained. Because the effect of the notice was already apparent from the record, the petitioner was not required to undergo the statutory adjudication process before seeking relief. The High Court held that writ jurisdiction under Article 226 was available and quashed the notice. en-us Tue, 19 May 2026 00:00:00 +0530 Mon, 25 May 2026 08:14:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792231 An unchallenged advance ruling remained binding on the authorities under Section 103(2) of the CGST Act until treated as void under Section 104(1); the impugned show cause notice, issued in conflict with that finality, was therefore without foundation and could not be sustained. Because the effect of the notice was already apparent from the record, the petitioner was not required to undergo the statutory adjudication process before seeking relief. The High Court held that writ jurisdiction under Article 226 was available and quashed the notice. Case-Laws GST Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792231