https://www.taxtmi.com/caselaws?id=798502 Section 98(2) of the Central Goods and Services Tax Act, 2017 bars admission of an advance-ruling application where the questions raised are already pending or decided in proceedings concerning the applicant. Classification and tax-rate questions previously determined in enforcement proceedings, following adequate hearing opportunities, cannot be reopened through the advance-ruling mechanism. The application is therefore inadmissible because the same questions had already been decided under the Act. en-us Tue, 01 Sep 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798502 Section 98(2) of the Central Goods and Services Tax Act, 2017 bars admission of an advance-ruling application where the questions raised are already pending or decided in proceedings concerning the applicant. Classification and tax-rate questions previously determined in enforcement proceedings, following adequate hearing opportunities, cannot be reopened through the advance-ruling mechanism. The application is therefore inadmissible because the same questions had already been decided under the Act. Case-Laws GST Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798502