Procedure on receipt of application - sets steps for filing, defect rectification, comments, hearing and pronouncement of advance rulings. Regulation 9 requires that applications to the Authority for Advance Rulings be time stamped, registered, and scrutinized for defects which must be communicated and rectified within a prescribed period; corrected applications are deemed received on resubmission and defect free applications are endorsed and serialised. Registered applications are sent to the concerned Commissioner for comments; the Authority proceeds after receipt or lapse of time, may issue a notice if prima facie rejection is considered, afford hearing rights, and ultimately allow or reject the application and pronounce and serve the advance ruling or order.
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Provisions expressly mentioned in the judgment/order text.
Procedure on receipt of application - sets steps for filing, defect rectification, comments, hearing and pronouncement of advance rulings.
Regulation 9 requires that applications to the Authority for Advance Rulings be time stamped, registered, and scrutinized for defects which must be communicated and rectified within a prescribed period; corrected applications are deemed received on resubmission and defect free applications are endorsed and serialised. Registered applications are sent to the concerned Commissioner for comments; the Authority proceeds after receipt or lapse of time, may issue a notice if prima facie rejection is considered, afford hearing rights, and ultimately allow or reject the application and pronounce and serve the advance ruling or order.
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