https://www.taxtmi.com/article/detailed?id=16889 Advance rulings under the GST framework bind the applicant and the concerned officer unless the underlying law, facts, or circumstances change. The article examines whether the Department may issue a show cause notice contrary to a binding advance ruling that has attained finality and has not been challenged or declared void. It notes a decided case in which a notice on the same issue was treated as lacking foundation because the advance ruling remained operative and binding between the parties. en-us Fri, 10 Jul 2026 07:43:53 +0530 Fri, 10 Jul 2026 07:43:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16889 Advance rulings under the GST framework bind the applicant and the concerned officer unless the underlying law, facts, or circumstances change. The article examines whether the Department may issue a show cause notice contrary to a binding advance ruling that has attained finality and has not been challenged or declared void. It notes a decided case in which a notice on the same issue was treated as lacking foundation because the advance ruling remained operative and binding between the parties. Articles Goods and Services Tax - GST Fri, 10 Jul 2026 07:43:53 +0530 https://www.taxtmi.com/article/detailed?id=16889