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

2. 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...

3. 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...

4. 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...

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

6. 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...

7. Scope of Advance Ruling application - Exemption from GST - As the question posed by the applicant is related to supplies undertaken by them prior to the date of filing...

8. Scope of Advance Ruling application - In the instant case, the application seeking advance ruling was filed on 17.03.2022 before the RAAR with respect to supplies...

9. 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...

10. Revocation of cancellation of registration - failure to file the return for a continuous period of six months - In the present case along with the application, the...

11. Admission of Section 9 application filed by Operational Creditor - time limitation - Section 10A of IBC - The Tribunal found that apart from the lease rental of April...

12. Application of advance ruling dismissed for non-prosecution - the endeavour of the Authority should be to decide the case on merits and settle the issue between the...

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

14. Scope of Advance Ruling application - Supply or not - the application seeking advance ruling was filed on 21.03.2023 before the RAAR with respect to supplies already...

15. Admission of Section 7 application filed by the Financial Creditor - invocation of guarantee - application filed by the Financial Creditor is barred by Section 10A of...