M C Prasanth ., In re
Date: April 27, 2026
Subject Matter
Advance Ruling Not Admissible for Hypothetical Scenarios Not Linked to Applicant's Own Supply
Summary
The application for an advance ruling filed by the applicant was dismissed as not maintainable. The Authority for Advance Ruling (AAR) held that it lacks jurisdiction to provide rulings on hypothetical scenarios or general queries not directly linked…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KERALA 1. The applicant, Shri M C Prasanth (hereinafter referred to as “the Applicant”), is stated to be the proprietor of M C Associates having its principal place of business at Thana, Kannur, Kerala – 670012. The Applicant has filed the present application seeking an advance ruling under Section 97 of the Central Goods & Service Tax Act, 20…