Authority for Advance Rulings established to issue rulings and resolve disputes; composition, bench rules and vacancy noninvalidity govern proceedings. An Authority for Advance Rulings and Dispute Resolution is to be constituted by the Central Government with a Chairperson, Vice chairpersons, legal Members and revenue Members meeting specified judicial and service qualifications; the Government sets member numbers, remuneration and service conditions and provides staff. Powers may be exercised by Benches composed of the Chairperson or a Vice chairperson with one legal Member and one revenue Member, the principal seat is in Delhi, and proceedings or pronouncements are not invalid merely because of vacancies or defects in constitution.
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Provisions expressly mentioned in the judgment/order text.
Authority for Advance Rulings established to issue rulings and resolve disputes; composition, bench rules and vacancy noninvalidity govern proceedings.
An Authority for Advance Rulings and Dispute Resolution is to be constituted by the Central Government with a Chairperson, Vice chairpersons, legal Members and revenue Members meeting specified judicial and service qualifications; the Government sets member numbers, remuneration and service conditions and provides staff. Powers may be exercised by Benches composed of the Chairperson or a Vice chairperson with one legal Member and one revenue Member, the principal seat is in Delhi, and proceedings or pronouncements are not invalid merely because of vacancies or defects in constitution.
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