https://www.taxtmi.com/caselaws?id=799707 The first proviso to Section 98(2) barred consideration of an advance-ruling application because the applicant's supply characterisation-providing transportation vehicles to goods transport agencies-was already pending in enforcement proceedings and had been decided in an earlier comparable-supply order. As the same question of exemption or taxability under the GST enactments underpinned proposed input-tax-credit reversal, classification, exemption and taxability could not be examined on the merits. en-us Fri, 07 Aug 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799707 The first proviso to Section 98(2) barred consideration of an advance-ruling application because the applicant's supply characterisation-providing transportation vehicles to goods transport agencies-was already pending in enforcement proceedings and had been decided in an earlier comparable-supply order. As the same question of exemption or taxability under the GST enactments underpinned proposed input-tax-credit reversal, classification, exemption and taxability could not be examined on the merits. Case-Laws GST Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799707