https://www.taxtmi.com/caselaws?id=795291 Advance-ruling jurisdiction is limited to supplies being undertaken or proposed, and cannot be used to validate tax treatment already adopted for amounts received under an arbitral award. Although the permissible ruling subjects are listed separately, they do not expand this threshold requirement. Where contractual work, the award, settlement receipt and return filing had already occurred, determining the character of award components required examination of contracts, arbitral records, accounts, returns and evidence within the proper officer's adjudicatory jurisdiction. Transitional provisions apply only to a genuine upward price revision, while the earlier-law test concerns whether tax was leviable, not actually paid. en-us Wed, 15 Jul 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795291 Advance-ruling jurisdiction is limited to supplies being undertaken or proposed, and cannot be used to validate tax treatment already adopted for amounts received under an arbitral award. Although the permissible ruling subjects are listed separately, they do not expand this threshold requirement. Where contractual work, the award, settlement receipt and return filing had already occurred, determining the character of award components required examination of contracts, arbitral records, accounts, returns and evidence within the proper officer's adjudicatory jurisdiction. Transitional provisions apply only to a genuine upward price revision, while the earlier-law test concerns whether tax was leviable, not actually paid. Case-Laws GST Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795291