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1. Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling

2. Application for refund filed manually - Since rule 97A contains a non-obstante clause, it is intended to override rules 89 to 97 of the CGST Rules forming part of...

3. Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling - reg - CGST - Circular

4. Maintainability of advance ruling application questioned due to pending classification issue before Customs Officer for 13 imported products used in Lithium-ion cell...

5. Scope of Advance Ruling application - zero-rated supply or a Normal supply - export of service - The Advance Ruling Authority should have refrained from passing any...

6. Form of application for obtaining an advance ruling - Manner of submission and Signing the application modified - Rule 44E of the Income-tax Rules, 1962

7. Scope of Advance Ruling application - supplies undertaken prior to the date of filing of the application for advance ruling - The scope of the ruling for Authority for...

8. Scope of Advance Ruling application - Whether the "Case" was pending before filing of application - it is evident that notice was issued to the petitioner by DGGI on...

9. Refund of accumulated input tax credit - relevant date for the purpose of considering the limitation u/s 54 - The High Court addressed this issue by directing the...

10. The High Court held that respondent No. 3 cannot avoid deciding the petitioners' application dated 20 December 2023 seeking an advance ruling on the taxability of sale...

11. The applicant had suppressed material facts from the Authority for Advance Ruling by mis-declaring that the issue was not pending in any other proceedings, when in fact,...

12. This trade circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) under West Bengal Goods and...

13. Applicability of Advance ruling - The binding nature is to be decided with reference to the nature of decisions by the Advance Ruling Authority. It is not as if that...

14. Maintainability of Advance Ruling application - non-disclosure of enquiry / summons under Section 70 of CGST Act as 'proceedings' in the advance ruling application -...

15. Maintainability of application - in any case the definition of advance ruling does not permit making of an application in relation to the supply of services already...