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Under what circumstances will the application for Advance Ruling be compulsorily rejected?

Application has to be invariably rejected in certain situations as prescribed under section 98 (2) which are enumerated as below:

  1. if the question raised in the application is already pending in the applicant’s case before any First Appellate Authority, the Appellate Tribunal or any Court;
  2. if the question raised in the application is the same as in a matter already decided by the First Appellate Authority, the Appellate Tribunal or any Court;
  3. if the question raised in the application is the same as in a matter already pending in any proceedings in the applicant’s case under any of the provisions of the Act;
  4. if the question raised in the application is the same as in a matter in the applicant’s case already decided by the adjudicating authority or assessing authority, whichever is applicable.

If the application is rejected, it should be by way of a speaking order giving the reasons for rejection.