https://www.taxtmi.com/circulars?id=71270 Section 98(2) of the GST framework bars admission of an advance-ruling application where identical questions are already pending or decided in proceedings concerning the applicant. A show-cause notice and investigation addressing service classification, applicable tax treatment and input tax credit constitute parallel statutory proceedings. The bar may apply even where those proceedings arise after the application was filed, because a merits determination cannot continue once the same issues are under adjudication. Disclosure of such material developments is integral to assessing the application's maintainability. en-us Wed, 08 Oct 2025 00:00:00 +0530 Fri, 11 Sep 2026 16:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71270 Section 98(2) of the GST framework bars admission of an advance-ruling application where identical questions are already pending or decided in proceedings concerning the applicant. A show-cause notice and investigation addressing service classification, applicable tax treatment and input tax credit constitute parallel statutory proceedings. The bar may apply even where those proceedings arise after the application was filed, because a merits determination cannot continue once the same issues are under adjudication. Disclosure of such material developments is integral to assessing the application's maintainability. Circulars GST - States Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71270