Mode of service of notices: multiple specified methods including electronic transmission and deemed service at stated addresses. Regulation mandates that notices or documents under the Authority for Advance Rulings Procedure be served by hand delivery, registered post with acknowledgement, speed post, courier or other transmission means including e mail/fax, and provides that service is deemed effected if delivered to the address in the application/petition or, in the case of a Principal Commissioner or Commissioner, at their office.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Mode of service of notices: multiple specified methods including electronic transmission and deemed service at stated addresses.
Regulation mandates that notices or documents under the Authority for Advance Rulings Procedure be served by hand delivery, registered post with acknowledgement, speed post, courier or other transmission means including e mail/fax, and provides that service is deemed effected if delivered to the address in the application/petition or, in the case of a Principal Commissioner or Commissioner, at their office.
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