https://www.taxtmi.com/caselaws?id=795635 GST classification, exemption eligibility and tax liability questions fall within the specialised advance-ruling framework, which provides determination by the Authority for Advance Ruling and an appellate remedy. As the earlier lack of quorum ended after appointment of the Union Government member, the pending applications could be considered by the functional statutory forum. The writ petitions were therefore disposed of without merits adjudication, with all factual and legal questions left open for independent determination by the Authority for Advance Ruling. en-us Tue, 21 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795635 GST classification, exemption eligibility and tax liability questions fall within the specialised advance-ruling framework, which provides determination by the Authority for Advance Ruling and an appellate remedy. As the earlier lack of quorum ended after appointment of the Union Government member, the pending applications could be considered by the functional statutory forum. The writ petitions were therefore disposed of without merits adjudication, with all factual and legal questions left open for independent determination by the Authority for Advance Ruling. Case-Laws GST Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795635